2014 (10) TMI 543 - MADRAS HIGH COURT
DV. Mercy Versus The Income Tax Officer
Power to transfer cases u/s 127 – Request to transfer case file rejected - Jurisdiction - Held that:- The object for which the provision was enacted is for the purpose of administrative convenience – the assessee sought for transfer by representation ......
2014 (8) TMI 875 - ITAT LUCKNOW
M/s. Allahadad Tannery Versus Jt. CIT-I, Kanpur
Deduction u/s 80IB - Export incentives - Interest paid in Jajmau unit – Held that:- As decided in assessee’s own case for the earlier assessment year, it has been held that the assessment by a higher authority may be possible even if the proceedings ......
2014 (8) TMI 637 - CALCUTTA HIGH COURT
Chirag Vincom P. Ltd. Versus Deputy Commissioner of Income-tax
Transfer to different jurisdiction u/s 127(1) - opportunity of being heard – Held that:- The show-cause notice of January 9, 2014, called upon the first petitioner to present its objections to the proposed transfer of the account from Kolkata to the ......
2014 (7) TMI 770 - ALLAHABAD HIGH COURT
Ashok Kumar Jain Versus Commissioner of Income Tax & Others
Validity of order u/s 127(1) and (2) – Power to transfer cases – Transfer of jurisdiction to file return - Held that:- The authority was required to give a notice indicating the reasons for transferring the case from one area to another area – here, ......
2014 (7) TMI 135 - RAJASTHAN HIGH COURT
CIT, Bikaner Versus Poonam Chand Surana
Validity of notice u/s 148 of the Act – Proceedings u/s 127 of the Act - Held that:- The proceedings were initiated on 06.04.2004, which were subsequently dropped on 18.10.2005 - on 03.04.2006, the proceedings u/s 147/148 of the Act were initiated bu ......
2014 (6) TMI 442 - ITAT COCHIN
DEPUTY COMMISSIONER OF INCOME TAX Versus M/s DAMAC HOLDINGS PVT LTD
Validity of assessment u/s 153C of the Act – wrong description of the designation in the notice - Held that:- The search was conducted in the premises of Mohiyuddin is none other than the director of both the companies - Shri Mohiyuddin was describe ......
2014 (5) TMI 156 - ALLAHABAD HIGH COURT
Sanjeev Singhal And Another Versus Union of India And Others
Transfer of jurisdiction u/s 127 of the Act – Held that:- As such no reason has been recorded, that is not possible to provide the reasonable opportunity of hearing - it was obligatory on the part of the CIT to provide the reasonable opportunity of h ......
2014 (4) TMI 854 - BOMBAY HIGH COURT
Sachin Joshi Versus Commissioner of Income Tax & Others
Order u/s 127 – Validity of the transfer of the case to different jurisdiction – Opportunity of being heard - Held that:- The assesseee had filed an affidavit - The affidavit was forwarded under cover of the assessee’s Chartered Accountants letter ......
2014 (4) TMI 29 - DELHI HIGH COURT
Adobe Systems Software Ireland Ltd. Versus Assistant Director of Income Tax
Jurisdiction to continue reassessment u/s 147 - There was No reply to notice u/s 142(1) to file return - The petitioner pointed out that the jurisdiction to assess a non-resident company is determined either on the basis of the location of the “perma ......
2014 (3) TMI 859 - ALLAHABAD HIGH COURT
Prashant Chandra Versus Commissioner of Income Tax – 1 And Others
Jurisdiction of AO u/s 142(1) of the Act – Place of initiation of inquiry - Held that:- A bare perusal of the record shows that notice dated 24.12.2013 issued u/s 142 of the Act speaks that in connection with the assessment for the assessment year 20 ......
2014 (3) TMI 772 - BOMBAY HIGH COURT
M/s. Patel KNR JV, Mumbai Versus The Commissioner of Income Tax-24 and others
Validity of order u/s 127 of the Act – transfer of case - Reassessment - Time-barred notice u/s 148 of the Act – Held that:- These notices dated 23 July 2013 for re-opening would have been issued after the Assessing Officer at Hyderabad had come to a ......
2014 (3) TMI 624 - DELHI HIGH COURT
Commissioner of Income Tax, Commissioner of Wealth Tax Versus SS. Ahluwalia
Jurisdiction of the ACIT to pass the order - transfer of case u/s 127 - Whether the ITAT was correct in law in holding that the order of assessment passed by the ACIT, Investigation Circle 8(1), New Delhi were without jurisdiction and therefore void ......
2014 (3) TMI 473 - ALLAHABAD HIGH COURT
Preeti Elhence W/o Late Dr. Arun Elhence Versus Commissioner of Income Tax-I
Power to transfer the case u/s 127 of the Act – Held that:- Two notices were issued to the petitioner and she was also given the opportunity of being heard – There cannot be any dispute to the proposition that the reasons for exercising power under S ......
2014 (3) TMI 430 - DELHI HIGH COURT
Vishal Kumar Versus Commissioner of Income Tax And Another
Validity of order u/s 127 of the Act - Power to transfer cases - Transfer of Jurisdiction – Held that:- An order of transfer is passed for the purpose of assessment of income - It serves a larger purpose - Such an order has to be passed in public int ......
2014 (1) TMI 1236 - BOMBAY HIGH COURT
SUNISHA IMPEX PVT LTD Versus COMMISSIONER OF INCOME TAX-7
Validity of order passed u/s 127(2) - Held that:- The power to transfer proceedings from one place to another under Section 127 of the Act cannot be exercised arbitrarily - Neither any notice was issued to the Petitioner nor was any personal hearing ......