Transfer of case u/s 127 - proposal for centralization of ...

March 23, 2020

Case Laws Income Tax HC

Transfer of case u/s 127 - proposal for centralization of assessment in a group of cases - Before transferring the case, reasons were not disclosed - Only after raising the objections, post-decisional hearing was provided which is not contemplated under the statute - the decision making process leading to passing of the two impugned orders has been vitiated for non-compliance to the statutory procedural requirements - orders set aside and quashed - HC

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Transfer of case u/s 127 - proposal for centralization of ...

March 23, 2020

Case Laws Income Tax HC

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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...

Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and...

Transfer of search assessment proceeding to the ACIT-Visakhapatnam u/s 127(2) - The notice had indicated the reason for transfer as 'centralisation' for 'co-ordinated...

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...

Transfer u/s 127 - Power to transfer case under the Faceless Assessment Scheme - Even under the Central Charges, the assessment proceedings are conducted through the...

Validity of order of transfer of a case u/s 127 - There is no mention of any reason as to why case of the petitioner or any other case of the aforesaid group of...

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 -...

The High Court examined whether the respondents had sufficient material to transfer the petitioners' case from Coimbatore to the Central Circle in Kolkata. The...

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...

Transfer of case u/s 127 - sufficient material existed for transfer from Income Tax Office, Corporate Ward-2(3), Chennai to DCIT, Circle-4(4), Kolkata ('Central Circle')....

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...

Transfer of the proceedings u/s 127(2)(a) - Centralization of case under search - Faceless Assessment - The Income Tax department has recently introduced a scheme of...

Transfer of case u/s 127(2) - Jurisdiction in case of partners of partnership firm - Once we find the partners of the petitioner to be residents of Faridabad and...

Transfer of assessment cases u/s 127(2) - The power of transfer of cases therefore, would have to be exercised in proper cases when sufficient material on record justify...

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....

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