2013 (10) TMI 982 - GUJARAT HIGH COURT
SHREE RAM VESSEL SCRAP PVT LTD. Versus COMMISSIONER OF INCOME TAX-VI
Transfer of cases at Central place for co-ordinated and effective investigation - Petitioners belonged to the same family or group. They were subjected to common search operation. Their assessments were, therefore, under proposal for transfer – Commi ......
2013 (10) TMI 289 - BOMBAY HIGH COURT
Sahara Hospitality Limited And Others Versus Commissioner of Income Tax-8 And Others
Transfer of case - Reasonableness of order passed by Commissioner u/s 127 of the Income Tax Act – Held that:- While exercising its power of transferring proceedings under Section 127(2) of the Act, the Commissioner of Income Tax has exercised the dis ......
2013 (8) TMI 694 - ITAT KOLKATA
Chanakya Finvest (P.) Ltd. Versus Income-tax Officer, Ward - 6(1), Kolkata
Notice issued u/s 148 - Transfer of a case - Jurisdiction to issue notice u/s 148 with AO Delhi or AO Kolkata - Validity of reopening of assessment - CIT sustained notice of reassessment - Held that:- After going through the provisions of sections 12 ......
2013 (8) TMI 485 - ALLAHABAD HIGH COURT
Commissioner of Income Tax (Noida) Versus M/s Sh. Deepak Gupta
Transfer of case - Section 127 (4) - Requirement for reissue of notice for reassessment u/s 147 - Held that:- There was no search and seizure operation nor any coordinate investigation was required as there was no group of companies nor any incrimina ......
2013 (7) TMI 263 - KARNATAKA HIGH COURT
Span Design & Development (P.) Ltd. Versus Commissioner of Income-tax, Bangalore - III
Power to transfer a case u/s 127 - Violation of principle of natural justice - Relevant material not provided to petitioner before transferring petitioner's case - Held that:- if there is a power to decide and determine to the prejudice of a person, ......
2013 (7) TMI 94 - DELHI HIGH COURT
Commissioner of Income Tax-X Versus M/s Aar Bee Industries
Jurisdiction of court - Assessee Contended that the High Court having jurisdiction over the Assessing Officer at Jammu, who passed the assessment order would have jurisdiction - Held that:- Assessment records for the relevant assessment years had not ......
2013 (6) TMI 283 - GAUHATI HIGH COURT
Continental Milkose (India) Ltd. Versus Commissioner of Income-tax
Transfer of case - section 127 - Grievance in the petition is that the exercise of power is ultra vires section 127(2)(a) of the Income-tax Act, 1961, as there was disagreement between the Chief Commissioner of Income tax - It was also submitted that ......
2013 (6) TMI 252 - GAUHATI HIGH COURT
Arrow Alloys Pvt. Ltd. Versus Union of India
Transfer of case - section 127(2) - held that:- the petitioners had made investment by way of share capital and unsecured loans with the Brahmaputra group of companies whose cases are being investigated and are related to the Commonwealth games. In v ......
2013 (5) TMI 692 - CHHATTISGARH HIGH COURT
Commissioner of Income-tax, Raipur Versus Union of India
Transfer of search assessment proceeding to the ACIT-Visakhapatnam under sub-section (2) of Section 127(2) - centralization of cases for post search and seizure operations for the co-ordinated investigation - single judge quashed transfer orders - Wh ......
2013 (5) TMI 153 - BOMBAY HIGH COURT
Global Energy (P.) Ltd. Versus Commissioner of Income-tax
Transfer of a case - Section 127(1) of the Income Tax Act - reasons for transferring the case - Held that:- What the Apex Court has observed in Ajantha Industries (1975 (12) TMI 1 - SUPREME Court) is that while transferring the case on the ground of ......
2013 (3) TMI 153 - BOMBAY HIGH COURT
Shikshana Prasaraka Mandali Sharda Sabhagruha Versus The Commissioner of Income Tax ] (Central) and others
Transfer of Petitioner's case from Assistant/Deputy CIT Pune to Assistant/Deputy CIT, Mumbai - search proceedings - Assessee against non providing of intimation of transfer - Revenue relied on Aamby Valley ltd. (2013 (3) TMI 138 - BOMBAY HIGH COURT) ......
2013 (3) TMI 138 - BOMBAY HIGH COURT
Aamby Valley Ltd. Versus Commissioner of Income Tax-8 and others
Transfer of Petitioner's case from DCIT-8(1) Mumbai to DCIT, Delhi - validity of notice u/s 127(2) - Assessee against non providing of intimation of transfer - Held that:- The order of transfer was passed on 5 January 2012. As the endorsement by the ......
2013 (2) TMI 379 - ITAT, JODHPUR
Vaishali Builders & Colonizers Versus Additional Commissioner of Income-tax, Range-1, Jodhpur
Jurisdiction of AO to pass assessment order - The return was filed with the ACIT, Circle-1 - Notice u/s. 143(2)/142(1) were issued by the ACIT - Subsequently, the case was transferred and commenced by the ACIT, Circle-1, Jodhpur – Held that:- the Add ......
2012 (12) TMI 291 - ITAT KOLKATA
United Traders Co. Versus Tax Recovery Officer, Kolkata-36
Validity of Assessment order passed by Tax Recovery Officer, who is not AO - Held that:- Tax Recovery Officer inherently lacks the status of an Income Tax Officer. In the present case, assessment is framed on 29.12.2008, and, the provisions of secti ......
2012 (10) TMI 809 - DELHI HIGH COURT
Commissioner of Income-tax Versus JB. Roy
Disallowance of loss under the head 'income from other sources' - In-genuine transaction - ITAT rejected invitation on the ground that it was not an investigating agency & allowed the claim - Held that:- Section 57 provides for deductions in computin ......