Aishwarya Rathore-
The Delhi High Court has issued notice on a plea filed by the Aam Aadmi Party, challenging the order of the Income Tax Commissioner (Exemption) to transfer the jurisdiction of their Income Tax assessments from one circle to another.
The plea seeks to quash of the impugned order, which transferred AAP’s case from Deputy Commissioner of Income Tax (Exemption) Civic Center to Deputy Commissioner of Income Tax Central Circle in the exercise of the powers conferred under Section 127 of the Income Tax Act, 1961.
The Plea states, “The Impugned Order is passed without compliance and adherence of various notifications and circulars under Faceless Assessment Scheme 2019 and also in grave violation of powers under Section 127 of IT Act.”
The Plea asserts that no legitimate grounds for transfer or an opportunity for hearing were offered to the political party, as required by Section 127 of the IT Act, for such a transfer.
The Plea reads, “The present Impugned Order provides only a pretence of reason for such transfer which is for the purposes of “coordinated investigation” and “meaningful assessment”. That the arbitrariness of such transfer is writ large from the fact that there is no “investigation” or any “assessment” pending against the Petitioner.”
The Plea seeks the following prayers:
- A writ of certiorari, prohibition, mandamus, or any other appropriate writ, order, or direction quashing the order dated 22.02.2021 transferring the Petitioner’s case from Respondent No. 2 to Respondent No. 3 under Section 127 of the IT Act, as well as all proceedings, notices issued, and actions are taken in furtherance thereof.
- Any other Order that this Court, under the facts and circumstances of the case, deems appropriate.
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