Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 18 - BOMBAY HIGH COURT

2015 (7) TMI 18 - BOMBAY HIGH COURT - [2016] 387 ITR 216 - 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 T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

submission with regard to the same. Further, the impugned order is a nonspeaking order as it merely states that the submission of petitioner has been considered and having done so, it is concluded the transfer of the case is warranted. Thus the impugned order is a nonspeaking order and in breach of principles of natural justice in as much as it relies upon evidence of which no notice was given to the petitioners. - Accordingly we set aside the impugned order of transfer - Decided in favour .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, 1961 (the 'Act'). By the impugned order, the petitioner's case i.e. income tax proceedings pending with the Income Tax Officer, Mumbai have been transferred to Assistant Commissioner of Income Tax (the 'ACIT'), Aurangabad. 3. The petitioner carries on business as Builders and Developers in Mumbai. On 6 January 2015, the office of the Chief Commissioner of Income Tax issued a show cause notice to the petitioner calling upon the petitioner to show why the petitioner's pro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of centralization of petitioner's case to Aurangabad was the search carried out by the Director of Income Tax, Nagpur and the papers obtained during the course of the search carried out at Jhaveri Groups of Companies. It was on the aforesaid ground that the revenue sought centralization of all the cases dealing with the Jhaveri Group of Companies for coordinated inquiry and investigation. 4. The petitioner responded to the show cause notice by its reply dated 16 February 2015 and pointed out .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, a personal hearing was granted to the petitioner by the Principal Commissioner of Income Tax. At the hearing, the petitioner reiterated the submissions in its reply. Consequent thereto, the Principal Commissioner by impugned order dated 18 February 2015 allowed the transfer under Section 127(2) of the Act for the following reasons: "I have gone through the letter of DIT (Investigation), Nagpur along with its Annexure and I have also carefully considered the submissions of the assessee per .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version