Transfer of cases - Jurisdiction - prior requirement of the law ...

Case Transfers Invalid Without Section 127 Order: No Agreement Between Authorities, Jurisdiction Lacks Legal Basis.

October 25, 2017

Case Laws Income Tax AT

Transfer of cases - Jurisdiction - prior requirement of the law for having the valid order on basis of positive Agreement between two competent authorities is missing - transfer made without valid/required order u/s 127 is invalid

View Source

← Previous Next →

Transfer of cases - Jurisdiction - prior requirement of the law ...

Case Transfers Invalid Without Section 127 Order: No Agreement Between Authorities, Jurisdiction Lacks Legal Basis.

October 25, 2017

Case Laws Income Tax AT

You may also like:

ITAT determined that NFAC improperly exercised jurisdiction in transfer pricing appeal cases. The tribunal found that CIT(A) at NFAC erroneously assumed jurisdiction...

Reassessment proceedings were held invalid due to lack of proper jurisdiction by the Assistant Commissioner of Income Tax while issuing the notice u/s 148. The...

The ITAT held that the assumption of jurisdiction by the Range head (Addl. CIT, Range-1, Raipur) to perform Assessing Officer functions under section 2(7A) without an...

Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - The Appellate Tribunal admitted the additional ground raised...

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

Transfer of case u/s 127 - It is trite law that an assessee is barred from raising contention that no opportunity was given to the assessee while transferring the...

Principles of natural justice - validity of adjudication order - Exercising a jurisdiction in an irregular manner by an authority is different from exercising a...

ITAT invalidated reassessment proceedings due to jurisdictional defects in notice issuance under s.148. ITO Ward 3(2), Bulandsahar transferred assessee's records to ITO...

Jurisdiction of income tax authorities - Transfer of case u/s 127 - No document has been produced on the file by the Department to show that the case was transferred by...

Non-payment of GST - recovery of tax alongwith interest and penalty - Jurisdiction - Even if we accept the contention of learned counsel for the petitioner that...

Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

Jurisdiction of DCIT Bengaluru to issue notice u/s 153C - transfer of case u/s 127 - it is ex-facie apparent that the notices under Section 153C were issued prior to...

The Andhra Pradesh High Court held that the petition's maintainability depends on the availability of a statutory alternative remedy of appeal. The court emphasized that...

Compulsory scrutiny - AO Jurisdiction and authority to take up the case for compulsory scrutiny - Since the conditions as prescribed in Clause D of para 3 of the...

ITAT quashed assessment order passed u/s 143(3) by ITO-4(1), Raipur due to invalid assumption of jurisdiction. The transfer of case from ITO-4(1), Kolkata to ITO-4(1),...

Quick Updates: