Transfer of case u/s 127 - The transfer order passed under ...

Case Laws Income Tax

May 3, 2022

Transfer of case u/s 127 - The transfer order passed under Section 127 of the Act is more in the nature of an administrative order rather than a quasi-judicial order and the assessee cannot have any right to choose his Assessing Authority, as no prejudice can be said to have been caused to the assessee depending upon which authority of the department passes the Assessment Order. - HC

View Source

← Previous Next →

Transfer of case u/s 127 - The transfer order passed under ...

Case Laws Income Tax

May 3, 2022

You may also like:

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 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 -...

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 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...

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 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')....

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....

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

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...

Jurisdiction of AO - transfer of case u/s 127 - AO at Kurnool had transferred the file to the AO at Hyderabad - only the Pr. Director General or the Pr. CIT or Pr. CIT...

Transfer of cases - section 127 - Considering it cannot be said that the impugned order of transfer under Section 127 of the IT Act suffers from any illegality more...

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...

Transfer of case u/s 127(2) - It cannot be held that the ground for transfer is non-existent or mala fide - There is material showing investment with the companies in...

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 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...

Quick Updates: