IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.21440 of 2008 Date of decision: 22.12.2008 Rana and Company. -----Petitioner Vs. Chief Commissioner of Income Tax and others. -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N. MITTAL Present:- Mr. Pankaj Jain, Advocate for the petitioner. ----- ORDER: This petition seeks quashing of order of the Chief Commissioner of Income Tax, Annexure P-8, dated 19.11.2008 determining the jurisdiction over the case of the assessee to be with Range-I, Chandigarh, which has the territorial jurisdiction over Nangal. The petitioner made an application to the effect that case file of the petitioner for the assessment proceedings be transferred from Range-I, Chandigarh to Range-VI, Mohali as the petitioner had shifted his principal place of business from Nangal to Mohali. After inquiry, it was held by the Chief Commissioner that the facts stated by the petitioner were not correct and accordingly, the jurisdiction was held to be with Range-I, Chandigarh. C.W.P. No.21440 of 2008 We have heard learned counsel for the petitioner. We do not find any illegality in the impugned order determining jurisdiction to Range-I, Chandigarh. Even otherwise, question whether the assessment takes place at Chandigarh or Mohali is not a question which can have any serious prejudice to the rights of the petitioner, which may call for interference under Article 226 of the Constitution. Dismissed. ( ADARSH KUMAR GOEL ) JUDGE December 22, 2008 ( L. N. MITTAL ) ashwani JUDGE 2