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2011 (4) TMI 692 - HC - Income TaxPower to transfer cases - under Section 127 of the Act assessment can be transferred to a place other than the place of normal assessment only for adequate reasons - Such jurisdiction has to be exercised fairly and after complying with the principles of natural justice by giving hearing and recording reasons - Once bonafide opinion is formed on the basis of valid reasons, order of transfer is not liable to be interfered with - Held that : the petitioner had dealings with the group of companies not only as a lawyer but also in dealing with the property, having financial implications - The adequacy of reasons or the fact that the different remedy could be taken under Section 153C of the Act, as suggested by learned counsel for the petitioner, cannot be a ground to interfere with the impugned order -Appeal is dismissed.
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