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Thursday, 3 May 2012

How to Get Your File Transfererd From one A.O to another?

Tax payer can seek to request transfer of income tax file from one jurisdiction
to another . Like wise the income tax authority has also been provided the power
to initiate the transfer of jurisdiction from one officer to another on
administrative grounds. This post is all about the transfer of jurisdiction .
How assessee can seek jurisdiction transfer ?
If for any genuine reason like -your change of address or nature of income or
even for the ill mannered or bad behavior of the A.O , you need to change the
jurisdiction , you can apply to the income tax authority for transfer of the
file from the particular ward to another ward.
Who to apply for jurisdiction transfer
The authority ( for all practical purpose ) for transfer of income tax file from
on jurisdiction to another is Commissioner of Income Tax under whom your A.O is
working. Please note that under the Income Tax Act , even Chief Commissioner of
Income Tax or Director General of Income Tax are authorised to transfer the case
from one A>O to another , but for all practical purpose the Commissioner of
Income Tax is the authority whom you will have to apply for getting a change in
jurisdiction. There is no prescribed per forma for seeking transfer , so on a
plain paper , you clearly write following facts
  Your Name & PAN
  The A.o under whom you are being assessed currently
  The A.O under whom you seek the transfer of file.
  The reason or ground on which you seek transfer of file
Provision  regarding jurisdiction transfer
The power of Commissioner of Income Tax is provided under section 127 of the
Income Tax Act which says as under :
  127. (1) The Director General or Chief Commissioner or Commissioner may, after
  giving the assessee a reasonable opportunity of being heard in the matter,
  wherever it is possible to do so, and after recording his reasons for doing
  so, transfer any case91 from one or more Assessing Officers subordinate to him
  (whether with or without concurrent jurisdiction) to any other Assessing
  Officer or Assessing Officers (whether with or without concurrent
  jurisdiction) also subordinate to him.
Can You apply for transfer of case from A.O during the scrutiny proceeding?
Yes, click transfer of jurisdiction for knowing the procedure for making an
application for transfer of case during pending scrutiny proceeding.
Can jurisdiction be transferred by Commissioner on his own?
Yes, the income tax law provides such power to the commissioner of income tax
that for the better investigation or ongoing inquiry or on administrative ground
, the file of an assessee can be transferred from one jurisdiction to another.
The easiest example is the transfer o cases of search related case which are
centralized to one officer after the search.
Please remember the Commissioner  is supposed to hear you first in order to pass
a jurisdiction transfer of your case without your application . It is also worth
noting that the transfer of the case can not be arbitrary and High Court
generally admit WRIT petition if a prima facie case is built up against the
transfer of jurisdiction
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