Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 637 - HC - Income TaxTransfer 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 Kanpur Central region – The notice expressed the tentative opinion that the transfer of the petitioner's account to Kanpur was necessary for a co-ordinated investigation - the Commissioner relied on a report, the contents were not made known to the assessee and the order does not indicate any reasons in support of the decision to transfer the account despite the objection of the petitioner company, the order cannot be accepted - the order of transfer passed u/s 127(1) is set aside – Decided in favour of assessee.
|