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Judgment
An order under Section 127(2) of the Income Tax Act, 1961 dated April 13, 2018 is under challenge in the present writ petition.
Learned Advocate appearing for the petitioner submits that, the requisite concurrence of the commissioner to proceed under Section 127 of the Act of 1961 is absent in the present case. Moreover, the impugned order suffers from the breach of principles of natural justice inasmuch as, the notice dated March 23, 2018 was not received by the petitioner. He also contends that, the notice date March 23, 2018 is vague and arbitrary.
Learned Advocate appearing for the respondents draws attention of the Court to the document at page 50 of the writ petition and submits that, the initial decision was that of the Commissioner of Delhi which was accorded to by the Commissioner at Kolkata. Therefore, there is requisite concurrence. Moreover, the notice dated March 23, 2018 was received by the petitioner at the address available with the authorities. Therefore, there is no breach of the principles of natural justice.
It appears from the records made available to Court that, the petitioner was a tenant in respect of a premises. The notice dated March 23, 2018 was served by the authorities at such tenanted premises and was received on behalf of the petitioner. It is the case of the petitioner that, the occupant of the premises did not make over the notice dated March 23, 2018 to the petition. Such contention on behalf of the petitioner is disbelieved. Admittedly, the petitioner is a tenant at the premises where the notice was served.
The contention that, the notice dated March 23, 2018 is vague and arbitrary is without any basis in the facts of the present case. The notice dated March 23, 2018 specifies the grounds on which, the transfer was proposed and why provisions of Section 127 of the Act of 1961 were invoked.
So far as the requisite concurrence is concerned, documents made available to Court establish otherwise. The decision of the Commissioner at Delhi was concurred to by the Commissioner, Kolkata.
In such circumstances, I find no merit in the present writ petition.
WP No.24246(W) of 2018 is dismissed.
No order as to costs.
Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.