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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan
DMK Charitable Trust – Appellant
Versus
Principal Chief Commissioner of Income Tax (Exemptions), Pratyakshkar Bhawan – Respondent
ORDER :
C. Saravanan, J.
Details of the Impugned Orders/Notice in these Writ Petitions are as follows:-
| S.No. | Writ Petition No. | Date of the impugned order/notice | Rank/Designation |
| 1 | W.P.No.2089 of 2021 | 19.01.2021 | 3rd respondent/Commissioner of Income Tax (Exemptions). |
| 2 | W.P.No.2102 of 2021 | 19.01.2021 | 3rd respondent/Commissioner of Income Tax (Exemptions). |
| 3 | W.P.No.6711 of 2021 | 26.02.2021 & 04.03.2021 | 4th respondent/Assistant Commissioner of Income Tax, Central Circle – 1(3) & 6th respondent in W.P.No.6711 of 2021/Assistant Commissioner of Income Tax, Office of Deputy Commissioner, Central Circle – 1(3) |
[Note: The petitioner in S.Nos.1 & 3 is DMK Charitable Trust.
The petitioner in S.No.2 is Dravida Munnetra Kazhagam]
2. The respective petitioners have challenged the Impugned Orders/Notification both dated 19.01.2021. They were passed by the 3rd respondent viz., the Commissioner of Income Tax (Exemptions) under Section 127 of the INCOME TAX ACT , 1961 (hereinafter referred to as IT Act). Both the Impugned Orders dated 19.01.2021 are identical.
3. The respective petitioners herein have challenged the Impugned Orders/Notification dated 19.01.2021 on the ground that they have been issued in gross violation
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The power of transfer under Section 127 of the Income Tax Act, 1961 is not in any manner trammelled upon or negated by the two Notifications each dated 12th September, 2019 and 13th August, 2020.
Jurisdictional transfers in income tax assessments must comply with statutory provisions, including the requirement to record reasons and provide the assessee an opportunity to be heard.
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