{"id":281300,"date":"2023-01-09T15:00:32","date_gmt":"2023-01-09T09:30:32","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=281300"},"modified":"2023-01-13T16:49:09","modified_gmt":"2023-01-13T11:19:09","slug":"bombay-high-court-held-pan-consequential-to-transfer-order-of-jurisdiction-assessee-pan-follows-the-jurisdiction-not-vice-versa-legalnews-legalresearch-legalawareness","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/09\/bombay-high-court-held-pan-consequential-to-transfer-order-of-jurisdiction-assessee-pan-follows-the-jurisdiction-not-vice-versa-legalnews-legalresearch-legalawareness\/","title":{"rendered":"Transfer of PAN is consequential to the Order of transfer of jurisdiction; Bombay High Court holds PAN follows the jurisdiction not vice versa"},"content":{"rendered":"
\n

   <\/p>\n

Bombay High Court<\/span>: In the present appeal filed under Section 260-A<\/a> of the Income Tax Act, 1961<\/a> preferred against the order dated 09-08-2017, passed by the Income Tax Appellate Tribunal (ITAT), Pune Bench wherein the Tribunal held that the order passed by Commissioner of Income Tax-3, Mumbai on 19-12-2014, transferring the assessment jurisdiction from Mumbai to Pune is wrong as the assessing officer would continue to exercise the jurisdiction in case of the assessee inasmuch as PAN of the assessee came to be transferred only 29-12-2014, a Division Bench of Dhiraj Singh Thakur and Valmiki SA Menezes, JJ., held that there is no illegality in the impugned order as the transfer of PAN is consequential to the order of transfer of jurisdiction and that it is a PAN, which follows the jurisdiction and not vice versa.<\/p>\n

The assessee filed its return of income for the assessment year 2010-11 at Mumbai which was processed under Section 143(1)<\/a> Income Tax Act, 1961<\/a>. Subsequently, the case was selected for scrutiny under CASS and since the assessee had entered in international transactions during the relevant period, reference under Section 92CA(1) was made to Transfer Pricing Officer by assessing officer to determine Arm's Length Price (ALP) of international transactions with AEs. The TPO vide order made an adjustment of Rs.6,36,13,021\/-.<\/p>\n

Thus, the assessing officer made the draft assessment order under Section 144-C(1)<\/a> of the Income Tax Act<\/a> against which, the assessee filed objections before the Dispute Resolution Panel who upheld the findings of the TPO. The assessee, in the meantime, had shifted its registered office from Mumbai to Pune and in that regard, the Registrar of Companies, Maharashtra had issued a certificate of transfer which was brought to the notice of the concerned ITO. A request was also made to the Assessing Officer, Mumbai for transferring the jurisdiction to Pune, which prayer was allowed by the Commissioner of Income Tax-3, Mumbai.<\/p>\n

The Assessing Officer proceeded to pass the final Order of assessment and the Tribunal deciding on the issue of jurisdiction held that after the Commissioner of Income Tax-3, Mumbai had passed an order transferring the assessment jurisdiction from Mumbai to Pune, the assessing officer at Mumbai had no jurisdiction over the file of the assessee on the date when the Order of assessment came to be passed by him.<\/p>\n

The Court noted that the Tribunal rejected the argument of the revenue that the assessing officer would continue to exercise the jurisdiction in the case of the assessee inasmuch as PAN of the assessee came to be transferred only 29-12-2014.<\/p>\n

Thus, the Court held that the transfer of PAN is consequential to the order of transfer of jurisdiction and that it is a PAN, which follows the jurisdiction and not vice versa.<\/p>\n

[Pr Commissioner of Income Tax-1 v. Capstone Securities Analysis Pvt. Ltd., 2022 SCC OnLine Bom 8091<\/a>, decided on 02-12-2022<\/span>]<\/p>\n\n

Advocates who appeared in this case :<\/p>\n

Mr. Suresh Kumar for the Appellant;<\/p>\n

Mr. Mihir Naniwadekar a\/w Mr. Suyog Bhave & Ms. Rucha Vaidya i\/b PDS Legal for the Respondent.<\/p>\n\n

*Arunima Bose, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Bombay High Court: In the present appeal filed under Section 260-A of the Income Tax Act, 1961 preferred against the <\/p>\n","protected":false},"author":67011,"featured_media":278061,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[30063,2518,2592,9013,30953,2554,18371,2531,2765,42792],"class_list":["post-281300","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-assessment","tag-Bombay_High_Court","tag-Income_Tax","tag-income-tax-appellate-tribunal","tag-itat","tag-Jurisdiction","tag-pan","tag-Revenue","tag-Transfer","tag-tribunal"],"yoast_head":"\nTransfer of PAN is consequential to the Order of transfer of jurisdiction; Bombay High Court holds PAN follows the jurisdiction not vice versa | SCC Times<\/title>\n<meta name=\"description\" content=\"In the present appeal filed under Section 260-A of the Income Tax Act, 1961 preferred against the order dated 09-08-2017, passed by the Income\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/09\/bombay-high-court-held-pan-consequential-to-transfer-order-of-jurisdiction-assessee-pan-follows-the-jurisdiction-not-vice-versa-legalnews-legalresearch-legalawareness\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfer of PAN is consequential to the Order of transfer of jurisdiction; 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Tribunal answers","author":"Editor","date":"January 29, 2021","format":false,"excerpt":"Income-tax Appellate Tribunal, New Delhi: Dealing with the issue of enhancement by CIT(A) which was never therein the reasons recorded for reopening the assessment. The ITAT was pleased to hold that the CIT(A) exceeded his jurisdiction in making the enhancement on an issue which was never there in the reasons\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":247587,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/04\/24\/itat-assessment-officer-cant-mechanically-act-on-incomplete-and-incorrect-facts-and-reopen-a-case-without-consulting-the-assessment-records\/","url_meta":{"origin":281300,"position":2},"title":"ITAT| Assessment Officer can’t “mechanically” act on incomplete and incorrect facts and reopen a case without consulting the assessment records","author":"Editor","date":"April 24, 2021","format":false,"excerpt":"by Akshat Malpani\u2020","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":272209,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/25\/appropriate-high-court-itat-appeal-under-section-260a-income-tax-act-where-assessing-officer-situated-supreme-court-legal-research-tax-law-news\/","url_meta":{"origin":281300,"position":3},"title":"Appropriate High Court for filing an appeal under Section 260A of the Income Tax Act would be the one where the Assessing Officer is situated: Supreme Court","author":"Prachi Bhardwaj","date":"August 25, 2022","format":false,"excerpt":"\u201cA judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":322658,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/22\/income-tax-appellate-tribunal-quashes-reassessment-due-lack-jurisdiction\/","url_meta":{"origin":281300,"position":4},"title":"ITAT, Delhi quashes reassessment made on basis of notice issued u\/s 148 of Income Tax Act by non-jurisdictional Assessing Officer which led to addition of 12.5 lakhs","author":"Editor","date":"May 22, 2024","format":false,"excerpt":"\u201cThe reassessment notice was issued by ITO, Ward 69(1), New Delhi, under Section 148 and lacked jurisdiction as the jurisdiction was with ITO, Ward 4(1), Gurgaon. Hence, the subsequent assessment completed by ITO, Ward 4(1), Gurgaon, based on this notice was legally flawed.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":258124,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/05\/explained-can-itat-recall-an-order-while-exercising-powers-under-section-2542-of-the-income-tax-act\/","url_meta":{"origin":281300,"position":5},"title":"Explained| Can ITAT recall an order while exercising powers under Section 254(2) of the Income Tax Act?\u00a0","author":"Prachi Bhardwaj","date":"December 5, 2021","format":false,"excerpt":"Supreme Court: Explaining the scope of jurisdiction of ITAT, the bench of MR Shah* and BV Nagarathna, JJ has held that the powers under Section 254(2) of the Income Tax Act are only to correct and\/or rectify the mistake apparent from the record and not beyond that. In the present\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/sc-2-7.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/281300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=281300"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/281300\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/278061"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=281300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=281300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=281300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}