Aam Aadmi Party Moves Delhi HC Challenging Income Tax Commissioner's Decision To Transfer Jurisdiciton Of Their IT Assessments

The Delhi High Court has issued notice on a petition filed by Aam Aadmi Party challenging the order passed by Income Tax Commissioner (Exemption) to transfer jurisdiciton of their Income Tax assessments from one circle to another.

A division bench comprising of Justice Manmohan and Justice Navin Chawla sought response of the Income Tax Department and posted the matter for further hearing on July 29.

Calling the act as "illegal, arbitrary, unreasoned and discriminatory", the plea seeks quashing of the impugned order passed by way of which AAP's case was transferred from Dy. Commissioner of Income Tax (Exemption) Civic Center to Dy. Commissioner of Income Tax Central Circle in exercise of the powers conferred under sec. 127 of Income Tax Act, 1961.

"The Impugned Order is passed without compliance and adherence of various notifications and circulars underFaceless Assessment Scheme 2019 and also in graveviolation of powers under Section 127 of IT Act." The plea states.

Placing reliance of the said provision, the plea avers that no reasonable grounds for transfer or an opportunity of hearing were provided to the political party which is required under sec. 127 for such transfer. 

"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 reads.

The plea seeks the following prayers:

- A writ in the nature of certiorari, prohibition, mandamus or any other appropriate writ, order or direction quashing the order dated 22.02.2021 to transfer the jurisdiction of the Petitioner's case from Respondent No. 2 to Respondent No. 3 under section 127 of the Act and all proceedings, notices issued and actions taken pursuant in furtherance thereto.

- Any such other order as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.

Title: Aam Aadmi Party v. Commissioner of Income Tax (Exemptions) & Ors.