Transfer of case u/s 127(2) - Jurisdiction in case of partners ...

Court Rules Partner Residence Disclosure Essential for Jurisdiction in Section 127(2) Transfer Case.

February 17, 2021

Case Laws Income Tax HC

Transfer of case u/s 127(2) - Jurisdiction in case of partners of partnership firm - the petitioner was required to disclose that its partners were residing at Faridabad and the same was a relevant fact. We do not agree with the counsel for the petitioner that the petitioner was not required to disclose the residence of its partners. The petition is supported by the affidavit of the Partner, where he has given his address of Delhi, when it is admitted that he is residing at Faridabad. Once the matter concerns territoriality, the place of residence cannot be said to be not relevant. - HC

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Transfer of case u/s 127(2) - Jurisdiction in case of partners ...

Court Rules Partner Residence Disclosure Essential for Jurisdiction in Section 127(2) Transfer Case.

February 17, 2021

Case Laws Income Tax HC

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