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Form J(2)

JPD Sl.No. 16

Moumita

In the High Court at Calcutta

In the Circuit Bench at Jalpaiguri

Constitutional Writ Jurisdiction

Appellate Side

Present:

The Hon’ble Justice Aniruddha Roy

WPA 578 OF 2026

Pralay Chakraborty

Vs.

The Principal Commissioner of Income Tax, Siliguri & Ors.

For the petitioner : Mr. Diganta Ghosh, Adv.

For the Respondents : Mr. Ajoy Kumar Singhania, Adv.

Heard on : May 14, 2026

Judgment on : May 14, 2026

[In Court]

Aniruddha Roy, J. :

1. The petitioner is aggrieved with the proposal of the Income Tax

authority to transfer the centralized assessing authority of the

petitioner from Malda to Kolkata, as would be evident from annexure

P1 at page 16 to the writ petition. The petitioner has submitted his

objection, annexure P2 at page 17 to the writ petition.

WPA 578 of 2026

A.Roy, J.

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2. Section 127 of the Income Tax Act, 1963 provides power to transfer

cases, one such the transferring authority is the Principal

Commissioner, as provided under the stature who has proposed the

transfer. Section 127 further provides a reasonable opportunity of

hearing is a mandatory pre-requirement for transfer. Admittedly, as

would be evident from record no opportunity of hearing has been

granted in terms of Section 127 of the Income Tax Act to the

petitioner.

3. In view of the above, if the Income Tax assessment of the petitioner as

transferred from Malda to Kolkata, stand set aside and quashed,

since the same was in violation of the mandatory provision laid down

under Section 127 of the Income Tax Act.

4. However, the Income Tax authority strictly in compliance of the

provision laid down under Section 127 of the Income Tax Act after

granting an opportunity of hearing of the petitioner and by passing a

reasoned order shall take steps on the issue in accordance with law.

It is needless to mention that, at least seven days prior notice shall

be served upon the petitioner.

5. It is also needless to mention that, if any step or coercive steps have

been taken in the meantime, under the said proposal of transfer at

page 16 to the writ petition, the same shall consequently stand set

aside and quashed.

WPA 578 of 2026

A.Roy, J.

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6. However, the Income Tax Department after compliance of the

mandate of Section 127 of the Income Tax Act and after passing a

reasoned order shall be free to proceed in accordance with law. It is

pertinent to mention that, the law is well-settled that the taxing

statute has to be construed and interpreted strictly.

7. With the above observations and directions, this writ petition, WPA

578 of 2026 stands disposed of, without any order as to costs.

8. Parties shall act on the server copy of this order duly downloaded

from the official website of this Court.

(Aniruddha Roy, J.)

WPA 578 of 2026

A.Roy, J.