The Supreme Court has asked at what stage the court proceedings are. Why did the petitioner file the writ with a delay of five months? Justice Sanjeev Khanna said that delay in such cases can be fatal?
He said that, as far as concurrent jurisdiction is concerned, subject-matter jurisdiction and territorial jurisdiction are different. Generally we intervene only where there is a lack of subject-matter jurisdiction. Also, it is important to note that it is not being shifted out of Delhi. All this is in Delhi only.
Challenge the decision of Delhi High Court
Actually, the Supreme Court heard the petitions filed by Sonia Gandhi, Priyanka, Rahul Gandhi, Aadmi Party and five trusts. Everyone has challenged the decision of Delhi High Court. A demand has been made to stay the High Court’s decision. The High Court had upheld the Income Tax decision to transfer tax assessment to the central circle.
On May 26, Rahul Gandhi, Sonia Gandhi, Priyanka Gandhi Vadra and Aam Aadmi Party did not get relief. The Delhi High Court had upheld the Income Tax Department’s decision to transfer assessment to the central circle. The petitions challenging the decision to transfer the cases from faceless assessment to the Central Circle were rejected.
The High Court had said that there is no fundamental or inherent legal right to conduct assessment through faceless assessment. The assessment has been transferred as per law and for better coordination.
The transfer was in accordance with the law
The bench of Justice Manmohan and Justice Dinesh Kumar Sharma had said that this transfer was as per the law. However, the court clarified that it did not examine the case on merits. The parties are free to present their arguments before the appropriate statutory authority.
Actually, the Income Tax Department had transferred the IT assessment of five non-profit organizations – Sanjay Gandhi Memorial Trust, Rajiv Gandhi Foundation, Rajiv Gandhi Charitable Trust, Young Indian and Jawahar Bhawan Trust. This was challenged in the Delhi High Court. The challengers included Rahul Gandhi, Sonia Gandhi, Priyanka Gandhi Vadra, Aam Aadmi Party and Charitable Trust.
