2015 (3) TMI 810 - MADRAS HIGH COURT
The Commissioner of Income Tax-I, Income Tax Officer-Ward-I(I), Deputy Commissioner of Income Tax Versus Noorul Islam Educational Trust
Power to transfer cases - impugned transfer has been made from the file of second respondent to the file of third respondent - whether the order of transfer dated 16.12.2008 made by the first appellant/first respondent is valid as per law or the same ......
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 ......
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 ......
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 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 (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 assessees are directed to file reply/objection petition/ representation before the AO, to whom the case has been transferred vide or ......
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 assessees 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 (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 (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 (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 (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 ......