DCIT Jurisdiction to pass order u/s 127 - transferring the case ...

Case Laws Income Tax

January 17, 2024

DCIT Jurisdiction to pass order u/s 127 - transferring the case of the petitioner - A plain reading of the impugned order itself would clearly indicate that the petitioner was in fact given an opportunity of hearing which the petitioner did avail and finally, while passing the impugned order, the authority concerned has mentioned the reasons which necessitated them to transfer the case from the jurisdiction of respondent No. 2 to the jurisdiction of respondent No. 4. - Writ petition dismissed - HC

View Source

← Previous Next →

DCIT Jurisdiction to pass order u/s 127 - transferring the case ...

Case Laws Income Tax

January 17, 2024

You may also like:

Jurisdiction of DCIT Bengaluru to issue notice u/s 153C - transfer of case u/s 127 - it is ex-facie apparent that the notices under Section 153C were issued prior to...

Jurisdiction of Assessing Officer u/s 120 - Transfer of case u/s 124 - Assessee had a legitimate expectation from the DCIT, Circle-3, Gurgaon, that the objection raised...

Jurisdiction of DCIT - not only DCIT had the necessary jurisdiction to do an assessment on the assessee, but assessee by virtue of not objecting to such jurisdiction...

Jurisdiction of the AO to frame the assessment order - Admittedly, when the ITO realized that he did not had the pecuniary jurisdiction to issue notice, he duly...

The High Court examined the jurisdiction of the Commissioner to process the refund claim for Special Additional Duty (SAD) and the direction to transfer the claim to the...

Transfer of Jurisdiction u/s 127 - File were transferred from Kolkata's jurisdiction to Chennai - The Revenue's argument that the PAN and files were still within...

Jurisdiction of AO - originally the jurisdiction to make the assessment over the company was with the DCIT. The assessment order has been passed by the Addl. CIT without...

Territorial jurisdiction of AO - As soon as the ITO realized that he lacked pecuniary jurisdiction over the assessee, the case was immediately transferred to the file of...

Appellate jurisdiction of ITAT - ITAT Kolkata or ITAT Indore - approaching the wrong appellate jurisdiction - President, ITAT, has no power to transfer appeal/s between...

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...

Jurisdiction of AO - The PAN follows the jurisdiction. It is not the jurisdiction that follows the PAN. The effective date of transfer of jurisdiction is the date of...

The Deputy Commissioner of Income Tax assessed the applicant at a wrong jurisdiction, leading to a contempt application for disobedience of a High Court order. The DCIT...

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...

Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable...

Reopening of assessment u/s 147 - transfer of case u/s 127 - jurisdiction of AO for reassessment - the issue to lack of jurisdiction can be raised at any stage in a case...

Quick Updates: