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Income Tax - Highlights / Catch Notes

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Transfer of case u/s 127 during investigation - need of ...


Case Transfer Needs Written Agreement Between Commissioners u/s 127; Avoid Interference if Statutory Compliance is Clear.

October 5, 2019

Case Laws     Income Tax     HC

Transfer of case u/s 127 during investigation - need of agreement between the two Commissioners - requirement of recording of such agreement in writing specifically - when the compliance of statutory provision is evident on the face of the proceedings, it is better that such transfer proceedings are not interfered with at the very stage of investigation itself.

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