CW1081/2010 // 1 // IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR ORDER IN S.B. Civil Writ Petition No.1081/2010 Star International, Jaipur and Another Vs. Union of India and Others Date of Order ::: 18.12.2010 Present Hon'ble Mr. Justice Mohammad Rafiq Shri Gopi Chand Garg with Shri Alok Garg, Counsel for petitioners Shri J.K. Singhi with Shri Anuroop Singhi, Counsel for respondents #### By the Court:- Application no.41870 dated 20.10.2010, seeking to place certain documents on record is allowed for stated reasons. Document shall form part of record. With consent of both parties, writ petition is finally heard and being decided. This writ petition has been filed by petitioner with simple prayer that petitioner's assessment proceeding be transferred from office of respondent no.6 Income Tax Officer, Ward-1 (3), Jammu, to office of respondent no.3 Income Tax Officer, Ward-2 (3), Jaipur. CW1081/2010 // 2 // Contention of learned counsel for petitioners is that since petitioners in that particular year were having their business at Jammu, they therefore filed their return only for period of 2007-08 at Jammu before respondent No.6. However, subsequently, they have shifted their business at Jaipur where they had business even in earlier years and were regularly filing returns, they requested transfer of their assessment record at Jaipur to respondent No.3. Respondent No.4 Chief Income Tax Commissioner, Amritsar, by order dated 30.11.2009 (Annexure-10) directed to forward assessment record of petitioner and similar request has been sent by respondent No.2 Commissioner, Income Tax-I, Jaipur, to respondent No.6 but even then he is not complying with those orders. Shri J.K. Singhi, learned counsel for respondents opposed writ petition but was not in a position to dispute that those orders have been issued by higher authorities of respondent no.6 and till date those orders have not been reversed by any other superior authorities. In my view, respondent no.6 is therefore under obligation to follow those orders. In result, this petition is allowed. Respondent No.6 is directed to transfer assessment record of petitioner to respondent No.3 within a period of two months from date a copy of this order is produced before it. Nothing observed in this case by earlier Income Tax Officer shall be construed to reflect either way on powers of new Income Tax Officer and respondent No.3 would be free to take his own view of matter uninfluenced by any observation made by respondent No.6. CW1081/2010 // 3 // (Mohammad Rafiq) J. //Jaiman//