2016 (1) TMI 138 - ALLAHABAD HIGH COURT
Bankey Bihari Agarwal Versus The Commissioner of Income Tax And Another
Reopening of assessment - jurisdiction of AO to issue notice - Held that - In the instant case, admittedly, the Assessing Officer for the relevant year as well as for the previous assessment years was the Income Tax Officer, Range-I, Agra and not the Assistant Commissioner of Income Tax-I, Agra. Consequently, in our opinion notice for reassessment and the reasons to believe to be recorded can only be done by the Assessing Officer, namely, the Inc.....
2015 (12) TMI 768 - ITAT MUMBAI
Shakti Cable Industries Versus Income-tax Officer, Ward 22 (3) -2, Mumbai.
Rectification of mistake - lack of jurisdiction in absence of order u/s. 127 - Held that - The AR had referred to the letter of the assessee dated 14. 05. 2008. We find that the said letter pertains to the AY. 1995-96 only and not to the other years. The letter only proves that the assessee had asked for certain details from the AO, but it does not in any manner prove that the issue of change of jurisdiction u/s. 127 were agitated before the FAA......
2015 (12) TMI 130 - ITAT CHENNAI
S. Ramanathan Versus The Joint Commissioner of Income-tax, Thanjavur Range, Thanjavur.
Jurisdiction of the Joint Commissioner of Income-tax without order u/s.120(4)(b) of the I.T.Act, 1961 - Held that - The definition of the Assessing Officer under Section 2 7(A) includes the Joint Commissioner of Income Tax. BR BR In a case which falls under proviso to Section 127(1) of the then Act, which deals with transfer from one Assessing Officer to another Assessing Officer of the same city, locality or place, no opportunity need to be give.....
2015 (10) TMI 2312 - PUNJAB & HARYANA HIGH COURT
M/s Asian Consolidated Industries Ltd. Versus Assistant Commissioner of Income Tax, Central Circle 12, New Delhi
Jurisdiction of court - Held that - This court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the Assessing Officer at New Delhi. The petitions are returned to the petitioner for filing before the competent court of jurisdiction in accordance with law.
2015 (10) TMI 258 - ALLAHABAD HIGH COURT
M/s. RPS Associates Versus The Director of Income Tax (Investigation) And Others
Transfer of jurisdiction to Assistant Commissioner of Income Tax challenged - urged as no notice or opportunity of hearing was given - validity of order of ACIT directing to conduct a special audit under Section 142(2A) of the Act - Held that - This Court is of the opinion that the impugned order dated 23rd September, 2008 passed by the Commissioner of Income Tax-VIII, New Delhi transferring the case to the Assistant Commissioner of Income Tax, M.....
2015 (10) TMI 2365 - ITAT DELHI
Mega Corporation Ltd. Versus Additional CIT, Range-6, New Delhi
Jurisdiction of the Additional CIT to frame the impugned order of assessment u/s 143(3) - as per assessee assessment framed by the Additional CIT Range-6, New Delhi is without jurisdiction as firstly, he was not an Assessing Officer under section 120(4)(b) of the Act and furthermore, there was no order under section 127(1) of the Act for transfer of jurisdiction from DCIT, Circle 6(1), New Delhi to Additional CIT, Range 6, New Delhi - Held that -.....
2015 (7) TMI 807 - ALLAHABAD HIGH COURT
M/s. Shekhar Resorts Ltd. And 6 Others Versus Union of India And 3 Others
Transferring and centralizing all the cases of the petitioners at Agra - Validity of order under Section 127 transferring the case of petitioners - Held that - Since four of the petitioners are located in Delhi and three of the petitioners are located in Bulandshahar, it was essential that the assessment proceedings with regard to the search and seizure is centralized, which in the instant case has been done pursuant to the proposal of the Commis.....
2015 (7) TMI 372 - PUNJAB & HARYANA HIGH COURT
M/s. RSG Foods Pvt. Ltd. Versus Commissioner of Income Tax, Bathinda And Others
Change in jurisdiction for the purpose of assessment - Held that - Merely because the parties were doing business in the normal course inter se, would not be a ground as such to transfer the assessment in the absence of any major financial nexus, as such, a ground would result in transferring other assessments of assessees who were doing business with the Narula Group of Companies (NCG). The reasoning, thus, which has been resorted to by responde.....
2015 (7) TMI 18 - BOMBAY HIGH COURT
M/s Zodiac Developers Pvt Ltd Versus Principal Commissioner of Income Tax-8, Mumbai
Transfer of a caase u/s 127 - petitioner s case pending with the Income Tax Officer, Mumbai have been transferred to Assistant Commissioner of Income Tax Aurangabad - Held that - The impugned order does not deal with any of the submissions made by the petitioner resisting the transfer of its case from Mumbai to Aurangabad. Besides, Mr. Tiwari, the learned Counsel appearing for Petitioner informs us that the letter of Director of Income Tax (Inves.....
2015 (5) TMI 797 - CALCUTTA HIGH COURT
SAARTHAK VANIJYA INDIA LTD. & ANR. Versus THE CHIEF COMMISSIONER OF INCOME TAX, KOLKATA - I, KOLKATA & ORS.
Validity of transfer order - Held that - From the records produced by the respondent, it appears that a notice dated 13.10.2014 was sent to the petitioner at the address recorded in the official register but came back undelivered with the remarks not known . It further appears from the postal envelope containing the said notice that a remark is made as addressee moved . BR BR The presumption under Section 27 of the West Bengal General Clauses Act.....
2015 (5) TMI 434 - KARNATAKA HIGH COURT
Shri Farooq Ali Khan Versus The Principal Commissioner of Income Tax, The Asst. Commissioner of Income Tax
Notices u/s 153A - assessment proceedings of petitioner transferred from jurisdictional ACIT / DCIT, Circle - 6(2)(1), Bengaluru, to ACIT / DCIT,- Income Tax, Central Circle - 8(2), Mumbai - Held that - There are no reasons forthcoming from the impugned order as to why the assessment proceedings of the petitioner pending before the jurisdictional Assessing Officer at Bengaluru is being transferred to Assessing Officer at Mumbai, except indicating.....
2015 (5) TMI 152 - ITAT DELHI
M/s. KIE Infrastructures & Projects Pvt. Ltd. Versus Income Tax Officer,
Service of notice u/s 143(2) - jurisdiction of the assessing officer to issue notice - Held that - Notice in the case of the Assessee has been issued on 13.8.2009 u/s 143(2) by the AO, Agra. Sec. 143(2) uses the word service of the notice , not issuing of the notice but since the Assessee has not rebutted this fact by filing Affidavit, therefore, we have held in the preceding paragraphs that this is a case where it would be deemed that the notice.....
2015 (3) TMI 810 - MADRAS HIGH COURT
The Commissioner of Income Tax-I, Income Tax Officer-Ward-I (I) , Deputy Commissioner of Income Tax Versus Noorul Islam Educational Trust
Power to transfer cases - impugned transfer has been made from the file of second respondent to the file of third respondent - whether the order of transfer dated 16.12.2008 made by the first appellant/first respondent is valid as per law or the same is liable to be quashed? - Held that - It is true that the respondent/petitioner is having separate educational institutions in and around Thuckalay, Kanyakumari District. It is also true that the Ch.....
2015 (2) TMI 674 - PUNJAB & HARYANA HIGH COURT
M/s. Kuantum Papers Ltd, Pavan Khaitan And Another, Jagesh Kumar Khaitan And Another Versus Union of India And Others
Transfer of assessments from Patiala to Ghaziabad - Held that - The power to transfer an assessment is administrative in nature. An order passed under section 127 of the Act would, therefore, fall for judicial review only where it has violated statutory safeguards provided by Section 127 of the Act or the order has been passed without assigning any reasons or is mala fide or arbitrary. A perusal of the impugned order reveals that clear and cogent.....
2015 (4) TMI 872 - KARNATAKA HIGH COURT
The Commissioner of Income Tax, Bangalore-III And Other Versus M/s Span Design And Development (P) Ltd.
Power to transfer cases - order passed by the authorities transferring the file of the assessee to the Hyderabad - Held that - Managing Director of the assessee has paid money for purchase of 10 plots, out of which, two are registered in his name and 8 are registered in his wife s name and the seller - Sri Syed M. Mehdi was paid the money by cheques from the account of the assessee and the partnership firm where he and wife are partners. It is as.....