Harish Tandon, J. - (1.) TAKING advantage of the change in the number of the appeals upon transfer of the matters to another jurisdictional Commissioner of Income Tax (Appeals), the petitioner tried to mislead the Court that the Commissioner has passed an order in an appeal, which was never filed by him.
(2.) AT the time of moving the writ petition, the learned advocate appearing for the Department could not apprise the Court in absence of necessary instructions and this Court, therefore, passed a direction to produce the record in order to ascertain whether the statements made by the petitioner before this Court has any substance. Subsequently the record was produced and this Court thought it fit to keep the same to be perused in Chamber after the judicial hour. From the record it appears that at the time of filing the appeal by the petitioner pertaining to the Assessment Year 2007 -2008 before the Commissioner of Income Tax (Appeals), Assansol, it was registered as 36/CIT(A)/ASL/WD -2(3)/BWN/10 -11. By order No. 948 dated 12/17 -10 -2011 the said appeal stood transferred to Commissioner of Income Tax (Appeals) -XXXII/Kolkata.
(3.) BECAUSE of the transfer of the proceeding from one jurisdictional Commissioner of Income Tax (Appeals) to another, the number was changed to 68/CIT(A) -XXXII/11 -12/W -2(3)(Asansol)/Kol. By a subsequent order of transfer the said appeal stood transferred to Commissioner of Income Tax (Appeals), Durgapur.;