Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 354 - HC - Income TaxTransfer of case u/s 127 - reasons for transfer - transfer of jurisdiction from Kolkata to Aurangabad - Held that:- Neither the impugned show cause notice nor the order dated October 4, 2018 passed under Section 127 of the Income Tax Act, 1961 contains any reason for transfer of jurisdiction from Kolkata to Aurangabad. The contention of the department made at this stage is not supported by any material made available on record. An assessee is entitled to know the reasons why the assessment jurisdiction is transferred under Section 127 of the Act of 1961. The impugned order is non-speaking. A non-speaking order is a nullity. Transfer order is to be quashed.
|