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Petitioner, an individual assessee of IT Department and holder of a PAN Ext. P1 was subjected to assessment before he shifted his residence to Ernakulam from Alappuzha, But his PAN card of Ernakulam was issued on December, 2019. Mr. C.K. Karunakaran learned counsel appearing on behalf of the petitioner submits that petitioner vide Exts. P3 and P4 addressed the request to the 3rd respondent ITO Ward-1, Alappuzha for transfer of the assessment proceedings initiated under s. 148. However no action has been taken giving cause to approach this Court with a prayer to issue writ of mandamus for considering such request.

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Sec. 124, 139, 147 & 148 of Income-tax Act, 1961 - IT authorities - No doubt an assessee is prevented to dispute the question of jurisdiction of the AO, after the expiry of one month from the date when he was served with a notice under sub-s. (1) of s. 142 or sub-s. (2) of s. 143, and in case such objection is raised, the AO shall assign reasons regarding the correctness or otherwise of the claim for referring the matter for determination under sub-s. (2) before the assessment is made. The question which has arisen in the present writ petition is whether the proceedings under s. 148 i.e., reassessment would be taken at par with the proceedings under s. 139. The equity can be addressed, by directing 3rd respondent to take a call on the request Ext. P6 under sub-s. (4) of s. 124 or any other provisions of the Act regarding the jurisdiction of assessment or reassessment proceedings. It is made clear that the 3rd respondent would take into consideration whether the claim made by the petitioner would or would not fall under sub-s. (2), when the original assessment 139 has been made or otherwise. - ASHICK ABRAHAM V/s PR. CHIEF CIT - [2020] 315 CTR 723 (KER)

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