2023 (5) TMI 491 - SCH - Income Tax

Correctness/validity of an order u/s 127 - power of transfer of case - case transferred from Kolkata to New Delhi - Validity of order passed by the Principal Commissioner of Income Tax, Kolkata- 9 (PCIT) - HELD THAT - We find no merit in the special leave petition ; it is dismissed. However, the observations in the impugned order shall be construed only as a prima facie expression and have no reflection on the merits of the case. All pending applications are disposed of.

Summary

The Supreme Court dismissed the special leave petition, stating that there was no merit in it. The observations in the impugned order are considered only as a prima facie expression and do not reflect on the case's merits. All pending applications were disposed of.