Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Kunal Dalmia Versus Commissioner of Income Tax & Ors.

2016 (8) TMI 369 - CALCUTTA HIGH COURT

Transfer of case of the petitioner-assessee from Kolkata to Trivandrum - Held that:- The petitioner did not have any business or residence at Kolkata at the relevant point of time which is under consideration. In fact, the petitioner had applied for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

point of time, to the knowledge of the department, was located within the jurisdiction of the Assessing Officer at Trivandrum. Therefore, the assessment proceedings were transferred for the relevant years to such Officer at Trivandrum. The petitioner .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

action of the department with any illegalities so as to warrant an interference by a Writ Court. - W.P. No. 2123 of 2005 - Dated:- 3-8-2016 - DEBANGSU BASAK, J. For the Petitioner : Mr. B. Bag, Advocate Mr. D. Jain, Advocate For the Respondent : Md. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed the proceedings of assessment years specified in the petition as without jurisdiction. Learned Advocate for the petitioner has submitted that, the petitioner as the assessee was originally assessed by the Income Tax Officer, Central Circle - VIII, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uest was not accepted by the authorities. However, the authorities had transferred the case from Kolkata to Varanasi with effect from April 8, 1985. Thereafter, the assessee s case was transferred from Varanasi to Kolkata. The petitioner had approach .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

transfer dated April 20, 1990 was not preceded with any notice. The petitioner was not given an opportunity of being heard before the transfer order. Therefore, the transfer order is bad. He has referred to the Wealth Tax proceedings. A similar view .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, he has submitted that the impugned order should be set aside. Learned Advocate for the department has submitted that, the petitioner did not have any residence or any business in Kolkata at that point of time. Since, the petitioner was a Director o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the rival contentions of the parties and the materials made available on record. The petitioner did not have any business or residence at Kolkata at the relevant point of time which is under consideration. In fact, the petitioner had applied for tran .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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