Delhi H.C : This decision is not of any assistance to the Revenue in the present case since that was a transfer from one ITO to another ITO in the same city, or, as stated in the judgment itself, ‘in the same locality’ and the proviso to s. 127(1), therefore, applied
High Court Of Delhi S.L. Singhania & Ors. vs. Assistant Commissioner Of Income Tax Etc. Sections 127, 127(1), 127(2), 127(3) […]
