The HC upheld the transfer of the petitioner's case from ...

Principal Commissioner's Transfer of Income Tax Case Under Section 127 Upheld Despite Procedural Objections

March 21, 2025

Case Laws Income Tax HC

The HC upheld the transfer of the petitioner's case from Vadodara to Pune under s.127 of the Income Tax Act. The Court determined that the corrigendum order providing further opportunity of hearing was valid and in continuation of the original transfer order, aimed at fulfilling statutory requirements for reasonable hearing opportunity. The petitioner's contention that the corrigendum notice was without jurisdiction was rejected, particularly as the petitioner failed to respond to the notice. The Court found the transfer justified based on suspicious cash transactions with M/s. G.K. Associates assessed in Pune, noting that transfer powers under s.127 involve public interest considerations and assessees cannot select their Assessing Officer.

View Source

← Previous Next →

The HC upheld the transfer of the petitioner's case from ...

Principal Commissioner's Transfer of Income Tax Case Under Section 127 Upheld Despite Procedural Objections

March 21, 2025

Case Laws Income Tax HC

You may also like:

Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

The summary highlights the key difference between the scope of total income under the Income Tax Act and the Black Money (Undisclosed Foreign Income and Assets) and...

The ITAT held that where the assessee entered into a unilateral Advance Pricing Agreement (APA) with the Central Board of Direct Taxes (CBDT) and complied with its...

Section 90 of the Income Tax Act allows relief from double taxation by granting foreign tax credits (FTCs) on foreign income taxed in both India and the other country....

The Department initiated the case based on income tax documents, which were public documents, and the presumption is on their truthfulness. The difference in value based...

Seeking no objection certificate from the Income Tax Department in order to leave India - no objection certificate is not being issued as the Petitioner does not have a...

HC dismissed writ petition challenging reassessment proceedings under Section 147. Court declined jurisdiction noting petitioner's failure to raise TOLA provisions...

The assessee had been following the mercantile system of accounting, wherein book profits are taken for tax assessment, though credit or debit amounts may not be...

The case involved a petitioner seeking relief under Article 227 of the Constitution regarding the rejection of their application for condonation of delay in claiming a...

The assessee company is eligible to claim Foreign Tax Credit (FTC) against its Minimum Alternate Tax (MAT) liability u/s 115JB of the Income Tax Act for taxes paid in...

The key points are: Undisclosed income declared under the Income Declaration Scheme (IDS) 2016 does not change its character or nature merely due to non-payment of tax...

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

Income assessed in hands of Appellant as Representative Assessee. No credit for prepaid taxes availed by beneficiaries. JCIT(A) directed AO to verify claim of prepaid...

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...

HC found adjustment of tax refund against outstanding demand invalid due to procedural violations of natural justice under Section 245 of IT Act. Despite taxpayer...

Quick Updates: