Transfer of case u/s 127 - proposal for centralization of ...

Income Tax

March 23, 2020

Transfer of case u/s 127 - proposal for centralization of assessment in a group of cases - Before transferring the case, reasons were not disclosed - Only after raising the objections, post-decisional hearing was provided which is not contemplated under the statute - the decision making process leading to passing of the two impugned orders has been vitiated for non-compliance to the statutory procedural requirements - orders set aside and quashed - HC

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Transfer of case u/s 127 - proposal for centralization of ...

Income Tax

March 23, 2020

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