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Income Tax Case Laws - Section: 127

 

Income Tax


Cases for Section: 127
 
Showing 1 to 15 of 178 Records
 

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 ......

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 ......

 
   
 
 
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