2016 (8) TMI 1491 - SCH - Income Tax

Transfer of the proceedings from Mumbai to Hyderabad - Validity of order u/s 127 - transfer of case - HELD THAT - If we feel that the reasons for transfer of the case have been informed to the petitioner in more detail at the time of the present proceedings and therefore, looking at the peculiar facts of the case, it would be open to the petitioner to make a representation against the transfer of the proceedings from Mumbai to Hyderabad. If such a representation is made to the Commissioner of Income Tax, Mumbai, within two weeks from today, it shall be considered objectively and shall be decided within two weeks from the date of receipt of such a representation.

Summary

The Supreme Court of India dismissed the special leave petition and disposed of the pending application. The petitioner can make a representation against the transfer of proceedings from Mumbai to Hyderabad within two weeks to the Commissioner of Income Tax, Mumbai, for consideration and decision within two weeks.