Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1233 - HC - Income TaxTransfer of case u/s 127 - non existence of agreement between two jurisdictional Commissioners for passing the order of transfer - Held that:- In the present case, it is not even the case made out in the show cause notice that the agreement as contemplated by the first part of clause (a) of subsection (2) of section 127 exists. The existence of such agreement between two jurisdictional Commissioners is a condition precedent for passing the order of transfer. Except for the request which came from the investigation office, Chennai of transferring the case, there is no reference whatsoever to any such agreement. Clause (b) of subsection (2) of section 127 provides for consequences when there is no such agreement. When the jurisdiction to pass an order of transfer under clause (a) of subsection (2) of Section 127 can be exercised only when there is such an agreement, the fact that such an agreement exists ought to have been stated in the the show cause notice as the same is a jurisdictional fact. Apart from the failure to mention the same in the show cause notice, the only stand of the revenue is that there is an agreement by implication. This stand is completely contrary to paragraph 5 of the decision of the Apex Court in the case of Noorul Islam Educational Trust (2016 (10) TMI 982 - SUPREME COURT). The decision in the case of Ramswaroop (2016 (5) TMI 491 - BOMBAY HIGH COURT) will also bind this Court for the reasons stated above. Thus in absence of any such agreement, the first respondent had no jurisdiction to pass the order of transfer.
|