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2013 (5) TMI 153 - HC - Income TaxTransfer 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 co-ordinated investigation, some reason has to be given by the commissioner which reveals why it is necessary to transfer the case for the purpose of co-ordinated investigation. In our view unfortunately Commissioner of Income Tax apart from stating that case has been transferred for co-ordinating investigation has not given any other reason - Impugned order is therefore quashed and set aside - Matter is however remanded back to the Commissioner of Income Tax who shall pass fresh order U/s 127(1) of the Income Tax Act after giving an opportunity to the petitioner and pass an order in accordance with law after recording his reasons - Petition is accordingly partly allowed and disposed of - Contentions of both the parties are kept open.
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