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

2015 (7) TMI 807 - ALLAHABAD HIGH COURT

2015 (7) TMI 807 - ALLAHABAD HIGH COURT - TMI - 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 Commissi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

activities including the corporate office of the petitioners are at Agra and though the residential premises of petitioner nos. 3 and 4 is at Delhi, their residential premises is being used as a registered office of petitioner nos. 1 and 2 nonetheless, no business activities of substantial nature is being carried out from this premises, whereas substantial business activities are being done through Agra only. In the light of the aforesaid, we are of the opinion that no prejudice is being caused .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

search and seizure operation was carried out on 12.11.2013 at the business premises of the petitioners at various places. Petitioner nos. 1 to 4 are located in Delhi and petitioner nos. 5 to 7 are located in Bulandshahar in the State of Uttar Pradesh. The jurisdictional assessing officer of petitioner nos. 1 to 4 is the Income Tax Officer, Delhi and assessing officer of petitioner nos. 5 to 7 is the Income Tax Officer, Bulandshahar. It transpires that the Commissioner of Income Tax (Central) Kan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

thereafter passed the order under Section 127 of the Income Tax Act transferring the case of petitioner nos. 1 to 5 to the DCIT/ACIT Central Circle, Agra. Similarly, the Principal Commissioner of Income Tax, Ghaziabad also passed an order dated 13.02.2015 transferring the case to the concerned officer at Agra with regard to the assessment of the petitioner nos. 6 and 7. The petitioners, being aggrieved by both the orders, have filed the present writ petition contending that principles of natura .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

may be which will help the assessee in appreciating the circumstances which makes it necessary or desirable for the Commissioner of Income Tax or the Central Board of Revenue to pass an order for transferring the case. The Supreme Court further held that the requirement of recording reasons under Section 127(1) of the Act is a mandatory direction under the law and non-communication thereof is not saved by showing that the reasons exist in the file although not communicated to the assessee. In 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

 

 

 

 

 



|| 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