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2004 (4) TMI 64 - HC - Income TaxWhether block assessment under Chapter XIV-B, would fall within the meaning of "case" in the Explanation to section 127, enabling the Chief Commissioner of Income-tax to transfer block assessment to a subordinate officer - whether the Chief Commissioner has got the power to transfer the case relating to block assessment to the Assistant Commissioner of Income-tax – Considering the object and purpose of section 127 and to facilitate effective and co-ordinate investigation, the Explanation to section 127 has to be liberally construed and therefore "block assessment" would fall within the expression "case" enabling the Commissioner to transfer those cases relating to block assessment to the subordinate officer - we find no infirmity in the order passed by the Chief Commissioner in transferring the case to the Assistant CIT
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