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 ......
2014 (1) TMI 815 - BOMBAY HIGH COURT
M/s. Amin Manilal & Co. Pvt. Ltd., Monarch Commodities Pvt. Ltd., Manilal Commodities Pvt. Ltd. Versus Commissioner of Income Tax And Others
Transfer of assessment proceedings - Held that:- As per section 127 - The transfer can take place only after sufficient compliance of principles of natural justice - The notice issued to petitioner does not indicate the reasons which have led to the ......
2014 (1) TMI 659 - ALLAHABAD HIGH COURT
M/s MP. Biscuits Pvt. Ltd. Versus Union of India & Others
Centralization of search cases - Powers u/s 127(2) - Held that:- The petitioner Company had fully understood the object and purpose of centralizing the cases at Varanasi - It could not place sufficient facts and material, which were relevant for the ......
2014 (1) TMI 32 - BOMBAY HIGH COURT
MERIT MAGNUM CONSTRUCTION Versus ASSISTANT COMMISSIONER OF INCOME TAX
Application for transfer of income tax records - Held that:- The objection to the jurisdiction of the present Assessing Officer was only taken after survey proceedings commenced - The petitioner have not shown any prejudice would be caused to them in ......
2013 (12) TMI 835 - KARNATAKA HIGH COURT
M/s MADEEHA ENTERPRISES Versus INCOME TAX OFFICER & OTHERS
Transfer of case of a partnership firm - contravention, principles of natural justice and violation of Section 127 - Held that:- Rightly in this case, a show-cause notice was issued and the petitioner was provided an opportunity to make objections ......
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 petitioners 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 ......