Tag: transfer of case u/s 127

Bombay H.C : Where assessee did not challenge order of transfer of its case at earliest letting all believe that such transfer was accepted, assessee should be barred from challenging same on exercise of jurisdiction by new authority

High Court Of Bombay Patel Knr Jv VS. Commissioner Of Income-Tax Assessment Years : 2009-10 To 2012-13 Section : 127 Mohit S. Shah, Cj. And M.S. Sanklecha, J. Writ Petition No. 422 Of 2013 February 28, 2014 JUDGMENT M.S. Sanklecha, J. -By this petition under article 226 of the Constitution of India, the petitioner challenges : …

Allahabad H.C : Power to transfer a case under section 127 is conditioned by requirement of furnishing a reasonable opportunity of being heard, wherever it is possible to do so, to assessee and of recording reasons

High Court Of Allahabad Smt. Chandra Prabha Kushwaha vs. CIT Section : 127 Dr. Dhananjaya Yeshwant Chandrachud, Cj. And Dilip Gupta, J. Writ Tax No. 16 Of 2014 January 9, 2014 JUDGMENT 1. The petitioner has questioned the legality of an order passed by the Commissioner of Income-tax, Allahabad, on December 17, 2012, under section 127(2) …

Bombay H.C : Commissioner cannot transfer a case from one place to another on ground of co-ordinate investigation without giving notice, personal hearing and assigning reasons

High Court Of Bombay Sunisha Impex (P.) Ltd. vs. CIT -7, Mumbai Section : 127 Mohit S. Shah, Cj. And M.S. Sanklecha, J. Writ Petition No. 2498 Of 2013 January  6, 2014 ORDER 1. Leave to amend. Amendment to be carried out forthwith. 2. At the request of learned counsel for parties, the petition is taken up for …

Calcutta H.C : ‘co-ordinated investigation and meaningful assessment’ and not on ground that principal place of business of petitioner was at New Delhi,

High Court Of Calcutta Dhoot Developers (P) Ltd. vs. CIT Section : 127 Soumitra Pal,J. Writ Petition No. : 1171 Of 2009 December  18, 2009 JUDGMENT   Soumitra Pal, J.—In the writ petition, M/s Dhoot Developers (P) Ltd., a company incorporated under the Companies Act, 1956, has challenged the proposal dt. 27th Oct., 2009 issued by …

Punjab & Haryana H.C : Whether before transferring any case from one Assessing Officer to another Assessing Officer, assessee is required to be given reasonable opportunity of hearing and reasons must be recorded for passing such an order

High Court Of Punjab And Haryana Deep Malhotra Vs. CCIT Section : 127 M.M. Kumar And Jaswant Singh, JJ. CWP No. 17197 Of 2008 August  4, 2009 JUDGMENT M.M. Kumar, J. – The petitioners have approached this Court with a prayer for quashing order dated 13-6-2008 (P.4) passed by the Commis- sioner of Income-tax, Bhatinda – …
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