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2009 (3) TMI 128 - HC - Income TaxTransfer of Cases – pwer under section 127(2)(a) - the petitioners by letters furnished on January 27, 2009, had filed detailed objections, those have not been considered. Though simultaneous searches were not conducted as evident from panchnama, yet transfers have been directed on the said basis – AO stated that petitioners have business connection with their father, the stand taken in the order – held that - the onus has been put on the petitioners to produce material evidence that they are not connected with their father. Rather had the respondents any evidence in support of their case they should have furnished the same. - mere family connection cannot be a ground for transfer – order of transfer set aside and quashed.
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