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 ......
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 ......