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2017 (3) TMI 39 - HC - Income TaxValidity of assessment order - writ petition against the order of Transfer of case u/s 127 was pending - Jurisdiction - Held that:- In the present case the department has alleged that, the principal place of business of the petitioner is at Deoghar. The deciding authority has found substance in such allegation and has proceeded to transfer the account. No material has been placed before the Writ Court to demonstrate that, the findings arrived at by the deciding authority in the impugned order dated December 18, 2012 is perverse. The writ petition was filed on April 22, 2013. It is pending since then. The petitioner did not accept the order of transfer and had allowed the assessing officer at Kolkata to proceed with the assessment year 2011-12. The order dated March 29, 2014 passed by the assessing officer at Kolkata does not negate the order of transfer carried under Section 127 of the Act of 1961. At best such order may be without jurisdiction. Thus no merit in the writ petition.
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