This case pertains to the validity of a transfer order u/s 127 ...

Income Tax Transfer Order Challenged, Court Upholds Validity Despite No Prior Hearing.

Case Laws Income Tax

August 29, 2024

This case pertains to the validity of a transfer order u/s 127 of the Income Tax Act, where the petitioner's case was transferred from the Commissioner of Income Tax (CIT), Mumbai, to the Central Circle - 20, Range-5, Principal CIT (Central) - 2, New Delhi. The petitioner challenged the transfer order, alleging a breach of the principles of natural justice as no hearing was granted. The High Court dismissed the writ petition, holding that there was sufficient material justifying the transfer, and the petitioner had acquiesced to the transfer order by participating in subsequent proceedings initiated by the Delhi authorities. The court found no grounds to interfere with the impugned order under Article 226 of the Constitution.

View Source

← Previous Next →

This case pertains to the validity of a transfer order u/s 127 ...

Income Tax Transfer Order Challenged, Court Upholds Validity Despite No Prior Hearing.

Case Laws Income Tax

August 29, 2024

You may also like:

Prior period expenditure - when prior period income is taxed prior period expenditure cannot be disallowed - AT

Validity of reopening of assessment u/s 147 - CIRP proceedings - The proceedings under the Insolvency and Bankruptcy Code, 2016 (IBC) cannot be pressed into service to...

The Income Tax Act did not intend to tax deemed rental income from properties held as stock-in-trade prior to the assessment year 2018-19. Section 23(5), introduced from...

Interest income on tax refund, though required to be reported under 'income from other sources', was erroneously shown as business income by assessee firm. Despite...

Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

Prior period expenses adjustment against the prior period income - once the prior period income is held to be taxable, the prior period expenditure also should be...

Proposed amendment enables recovery of existing liabilities under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 from seized assets...

Taxable income to tax u/s 44BB v/s Section 44DA read with section 9(l)(vii) - The profit from this income was estimated at 25% and offered to tax at 40% plus applicable...

Income tax liability of employees - Remission of income tax liability borne on behalf of the employees - it is also possible that earlier years the assessee has not...

Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed...

Characterization of receipts - Treatment of interest income from staff loans and advances, interest income from other loans and advances and miscellaneous income -...

Reopening of assessment - Validity of approval granted by the CIT - earlier Revision u/s 263 dropped - Notwithstanding this order passed by the Principal Commissioner of...

Validity of Resolution Plan - CIRP - both the ‘Successful Resolution Applicant’ and the Income Tax Department will be guided by the Income Tax Act, 1961 and the Rules...

Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any...

Taxability of income - Characterization of receipts - software sub-licence fee - the income in dispute, since can be classified under other Articles of the tax treaty,...

Quick Updates: