- (1.)The petitioner initially filed this Writ Petition for issuance of a Writ of Mandamus, directing the second respondent to transfer the Income Tax files relating to Late Mr.Y.Victor, the husband of the first petitioner and father of the second petitioner from the file of the Income Tax Officer, Ward I (2) Tanjore to the file of the respondents 3 and 4.
(2.)During the pendency of the Writ Petition, this Court passed an interim order on 03.02.2014, directing the respondents to report the decision of the second respondent on the request made by the petitioner for transferring the Income Tax files to the respondents 3 and 4. The second respondent passed an order dated 18.02.2014, rejecting the petitioner's request. Therefore, the petitioner filed M.P.No.1 of 2014, to amend the prayer in the writ petition for issuance of a Writ of Certiorarified Mandamus to quash the order dated 18.02.2014, and for a consequential direction to the second respondent to transfer the Income Tax files of Late Mr.Y.Victor from the jurisdiction of the first respondent to the respondents 3 and 4.
(3.)Mrs.Chitra Sampath, learned Senior counsel appearing for the petitioners submitted that the first petitioner was residing with her husband at Tanjore till 2008, after which they moved to Chennai. That the petitioner's husband as well as the petitioner are the income tax assessees and the petitioner's husband died on 29.03.2013, leaving behind the petitioners herein and another son and daughter as his legal heirs. The first petitioner would state that she is now staying with her elder son at Chennai. It is further submitted that the first respondent issued notices to the first petitioner and her two sons under Section 148 of the Income Tax Act on 29.07.2013, calling upon them to produce the accounts and documents pertaining to the estate of Late Mr.Y.Victor from the assessment years 2009-10 till 2012 and a notice under Section 142(1) of the Income Tax Act for the assessment year 2012-13. Further, the learned counsel would state that the first petitioner was not aware of the dealings and transactions done by her husband nor she was aware of the non-filing of the returns of her husband from the assessment year 2009 onwards. Pursuant to the notice, the first petitioner appeared through her Auditor before the first respondent and requested that all future notices may be sent to her Chennai address. The petitioner paid a sum of Rs.50,00,000/- as advance tax to the account of Late Mr.Y.Victor. It is further submitted that the petitioner sought for transfer of the files from Tanjore to Chennai, since it would be convenient for the first petitioner and her son, the second petitioner, who are at Chennai and they have already filed returns at Chennai and after the files were transferred from Tanjore to Chennai, the assessment would be completed.