- (1.) WE have heard Shri Nikhil Agrawal, assisted by Shri Piyush Agrawal, the learned counsel for the petitioner and Shri Dhananjay Awasthi, the learned counsel appearing for the Income Tax Department.
(2.) THE petitioner is an assessee being assessed by the Income Tax Department, Ghaziabad and has filed the present writ petition questioning the validity and illegality of the order dated 9.3.2006 passed by the Commissioner of Income Tax, under Section 127 (1) and (2) of the Income Tax Act, 1961 by which the jurisdiction of the petitioner's to file his returns has been transferred from the Income Tax Officer, Ward 1(1), Ghaziabad to Additional Commissioner of Income Tax, Central Circle -11, New Delhi with effect from 9.3.2006.
(3.) AS a consequence of the said order, a notice dated 17.3.2010 has been issued by the Deputy Commissioner of Income Tax, Central Circle -11, New Delhi under Section 148 of the Income Tax Act for the assessment year 2003 -04, which has also been questioned in the writ petition alleging that the same has been issued without any jurisdiction and without any authority of law. The facts leading to the filing of the writ petition in brief is, that petitioner has filed his returns before the Income Tax Department, Ghaziabad. The Commissioner of Income Tax, Ghaziabad issued an order dated 9.3.2006 under Section 127 (1) and (2) of the Act transferring the case of the petitioner from Ghaziabad to New Delhi. This order was never communicated to the petitioner nor any notice was given to the petitioner prior to the passing of the said order nor any opportunity was provided to him.;