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2009 (12) TMI 73 - HC - Income TaxTransfer of case – section 127 of the income tax act, 1961 – held that – The general principles with regard to the application of Section 127 of the Act, has been stated in the judgment reported in [2008 -TMI - 12514 - PUNJAB AND HARYANA High Court], in the case of Rajesh Mahajan and others vs. Commissioner of Income Tax - As stated supra, in this case, it is not disclosed in the impugned order that the undisclosed income submitted by the A.P.Majeed Khan, in the Block assessment discloses any transaction with the assessee trust. Therefore, there is no need for transfer the assessment from Nagercoil to Thiruvananthapuram. - In the impugned order, 10 reasons were stated for justifying the transfer and the reasons are not legally sustainable for the reasons stated below. - the impugned order of transfer passed in this case is not justifiable and it is quashed
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