2015 (2) TMI 762 - PUNJAB AND HARYANA HIGH COURT
M/s Piyush Shelters India Private Limited Versus Commissioner of Income Tax, Gurgaon & ors.
Legality of an order passed under Section 127(2) - Power to transfer cases - Held that:- Perusal of the record as well as the reply reveals that the respondents are unable to refer to any show cause notice much less any communication that may answer ......
2015 (2) TMI 674 - PUNJAB & HARYANA HIGH COURT
M/s. Kuantum Papers Ltd, Pavan Khaitan And Another, Jagesh Kumar Khaitan And Another Versus Union of India And Others
Transfer of assessments from Patiala to Ghaziabad - Held that:- The power to transfer an assessment is administrative in nature. An order passed under section 127 of the Act would, therefore, fall for judicial review only where it has violated statut ......
2014 (12) TMI 853 - HIMACHAL PRADESH HIGH COURT
Anand Chauhan and others Versus The Commissioner of Income Tax, Himachal Pradesh
Justification of transfer of cases - Validity of show cause notice – Principles of natural justice – assessees were not provided necessary material during the course of investigation and inquiry – revenue relied upon extraneous material in order to j ......
2014 (12) TMI 18 - MADRAS HIGH COURT
C. Krishnan Versus The Income Tax Officer
Power to retransfer the case u/s 127 – Instructions given by CBDT dated 31.01.2011 - Whether by virtue of the circular issued by the Board, dated 31.01.2011, fixing monetary limit for the officers to deal with the cases would oust the jurisdiction of ......
2014 (11) TMI 590 - DELHI HIGH COURT
OM Fincap Pvt. Ltd., Pawan Kumar Dhingra Versus Commissioner of Income Tax-III, & Others
Validity of warrant of authorization u/s 132 – Order u/s 127 – Confusion because of name of assessee - Held that:- The original Form No. 45, which is the warrant of authorization under Section 132 of the said Act has been seen - the warrant has been ......
2014 (11) TMI 268 - CALCUTTA HIGH COURT
Shri Jagannathji Seva Trust Versus Asst. Director of Income Tax (Exemption) – I, Kolkata & Ors.
Order u/s 127 – Power to transfer case – Held that:- The transfer order is bereft of any reason – thus, the order is set aside and the Chief Commissioner is directed to pass a fresh order with reasons after giving an opportunity of hearing to the ass ......
2014 (10) TMI 703 - SIKKIM HIGH COURT
M/s. Yuksom Engineering Works Private Limited Versus Union of India And Others
Validity of Power to transfer cases u/s 127 – Ten cases transferred – Direction made to file reply - Held that:- The assessee’s are directed to file reply/objection petition/ representation before the AO, to whom the case has been transferred vide or ......
2014 (10) TMI 543 - MADRAS HIGH COURT
DV. Mercy Versus The Income Tax Officer
Power to transfer cases u/s 127 – Request to transfer case file rejected - Jurisdiction - Held that:- The object for which the provision was enacted is for the purpose of administrative convenience – the assessee sought for transfer by representation ......
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 Accountant's letter ......