The High Court examined whether the respondents had sufficient ...

Tax evasion case rightly transferred to jurisdiction where incriminating materials seized, overriding objections.

Case Laws Income Tax

September 18, 2024

The High Court examined whether the respondents had sufficient material to transfer the petitioners' case from Coimbatore to the Central Circle in Kolkata. The petitioners objected to the transfer, citing age, litigation costs, their registered office in Coimbatore, and document availability there. However, the court found that the petitioners had a place of business in Kolkata, and the Kolkata Circle had seized incriminating materials linking the petitioners to lottery business operations within its jurisdiction. The show cause notice was issued, and after considering the petitioners' replies and non-appearance for personal hearing, the case was transferred to the Central Circle in Kolkata under relevant provisions of the Income Tax Act. The court held that when incriminating materials are found at the place of business, it is appropriate to transfer the assessment to the Circle where the materials were seized, irrespective of the registered office location. Section 127 empowers such transfers, and the respondents rightly transferred the case to Kolkata as the officers there had the relevant materials.

View Source

← Previous Next →

The High Court examined whether the respondents had sufficient ...

Tax evasion case rightly transferred to jurisdiction where incriminating materials seized, overriding objections.

Case Laws Income Tax

September 18, 2024

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...

The Appellate Tribunal considered the validity of assessment u/s 153A regarding the inclusion of incriminating documents seized during a search. Referring to the Kabul...

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...

Evasion of tax - mismatch in the e-way bill and the branch transfer invoice - levy of penalty and tax on the petitioner - The High Court observed that, even if there was...

Jurisdiction of income tax authorities - Transfer of case u/s 127 - No document has been produced on the file by the Department to show that the case was transferred by...

The ITAT Raipur had jurisdiction over the case of a private salaried employee's reopened assessment. The jurisdiction was transferred u/s 127 to ITO, Ward-1(1), Bhilai...

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...

Addition u/s 40A(2) - disallowance of interest claim of 9% - ITAT has rightly concluded that the provisions like Section 40A are meant to check evasion of tax through...

Penalty u/s 271AAB for unexplained cash commission expenses u/s 69C cannot be imposed if the additional income disclosed by the assessee in the return of income is not...

The ITAT Delhi addressed the validity of additions in an assessment u/s 153A without incriminating material post a search u/s 132. Citing Abhisar Buildwell (P) Ltd., the...

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...

Offences u/s 111(a) and 111(d) of the Customs Act, 1962 - Special Court can attract cases, which are arising out within the jurisdiction specified and in the rest of the...

Territorial Jurisdiction - Search and seizure - multiple agencies have carried out search operations - In the course of investigating of a tax entity, a situation may...

Assessment u/s 153A - the scope and ambit of section 153A of the Act is to restrict to only incriminating material in case of unabated years. Since the assessment for...

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...

Quick Updates: