Home Highlights April 2012 Year 2012 This

You may also like:

1. Power to transfer cases u/s 127 - transfer from Bhopal to Hyderabad - the ground of ostensible variance between the reason assigned for transfer in the show-cause notice...

2. Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

3. The case pertains to the transfer of assessment proceedings u/s 127 from Coimbatore to the Central Circle in Kolkata. The respondents seized incriminating materials...

4. Power to transfer the case u/s 127 of the Act – Section 127(1) of the Act gives ample power to the Commissioner to transfer a case on a valid and cogent reason - HC

5. This case pertains to the validity of a transfer order u/s 127 of the Income Tax Act, where the petitioner's case was transferred from the Commissioner of Income Tax...

6. Order of transfer u/s 127 - transferring the case of the petitioner from Raipur to Delhi - Even if financial nexus is not palpable between the petitioner and the...

7. Transfer of case u/s 127 - The Revenue authorities are the best judge in this matter and they have assigned clear and cogent reasons as to why the transfer is being made....

8. Transfer of case u/s 127 - the assessee did not file any reply against the proposed centralisation under section 127 of the Act. It also became undisputed that the...

9. Power to retransfer the case u/s 127 – the order of transfer of the file of the petitioner to the first respondent states that the proceedings has been passed for...

10. Transfer of case u/s 127 - It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the...

11. Transfer of the case u/s 127 - the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still...

12. Transfer of case u/s 127 - Denial of natural justice - non providing any opportunity of hearing - t the impugned transfer order and the notices as a consequence thereof,...

13. Transfer of case u/s 127 - The obligation on the part of AO to record reasons before ordering the transfer of the case and the right of the assessee to be heard in the...

14. Transfer of a case u/s 127(1) - unfortunately CIT apart from stating that case has been transferred for co-ordinating investigation has not given any other reason -...

15. Assessment u/s 153A - denial of natural justice - In view of the violation of the principles of natural justice and also due to the non compliance of Section 65(B) of...