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

2016 (10) TMI 982 - SUPREME COURT

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) TMI 810 - MADRAS HIGH COURT] - Held that:- As the Income-tax/assessment file of the appellant – assess .....

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127(2)(a) of the Act an agreement between the Director General, Chief Commissioner or Commissioner, as the case may be, of the two jurisdictions is necessary. - The counter affidavit filed on behalf of the Revenue does not disclose that there wa .....

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n 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 .....

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Leave To Appeal (C) No (S). 13968/2015, Civil Appeal No. 10234 of 2016 - Dated:- 21-10-2016 - Ranjan Gogoi And Abhay Manohar Sapre, JJ. For the Petitioner : Mr. E. M. S. Anam, Adv. For Respondent : Mr. Tushar Mehta, ASG Mr. A.C. Pradhan, Sr. Adv. Ms .....

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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 nec .....

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the case is to be transferred and the Assessing Officer or Assessing officers to whom the case is to be transferred are not subordinate to the same Director General or Chief Commissioner or Commissioner.- (a). Where the Directors General or Chief Com .....

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nable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order. 4. As the Income-tax/assessment file of the appellant - assessee has been transferred from one Assessing O .....

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he Director General, Chief Commissioner or Commissioner, as the case may be, of the two jurisdictions is necessary. 5. The counter affidavit filed on behalf of the Revenue does not disclose that there was any such agreement. In fact, it has been cons .....

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