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Noorul Islam Educational Trust Versus The Commissioner of Income Tax-I & Others

[2016] 388 ITR 489 - Transfer of cases - Power to transfer cases - transfer of the income-tax/assessment file of the appellant from Tamil Nadu to Kerala by HC [2015 (3)810 - MADRAS HIGH COURT] - Held that:- As the Income-tax/assessment file of the appellant assessee has been transferred from one Assessing Officer in Tamil Nadu to another Assessing Officer in Kerala and the two Assessing Officers are not subordinate to the same Director General or Chief Commissioner or Commissioner of Income Ta .....

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zed under Section 127(2)(a) of the Act which contemplates a positive state of mind of the two jurisdictional Commissioners of Income Tax which is conspicuously absent. - We will hold that the transfer of the Income-tax/assessment file of the appellant assessee from Assessing Officer, Tamil Nadu to Assessing Officer, Kerala is not justified and/or authorized under Section 127(2)(a) of the Act. The order of the High Court is, therefore, interfered with and the transfer is accordingly set asi .....

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No.98 of 2010 by which the transfer of the income-tax/assessment file of the appellant from Tamil Nadu to Kerala as made by the jurisdictional Commissioner of Income Tax (C.I.T.1, Madurai, Tamil Nadu) has been upheld. 3. For the purpose of the appeal, it will be necessary to note the provisions of Section 127(2)(a) of the Income Tax Act, 1961 (for short the Act ) which is in the following terms: Power to transfer cases. 127.(1) …........... (2) Where the Assessing Officer or Assessing Off .....

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