Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Transfer of case u/s 127 - “Absence of dissenting note” from ...


Case Transfer u/s 127 Invalid Without Equal Rank Officer's Agreement; Order Lacks Jurisdiction.

July 17, 2018

Case Laws     Income Tax     HC

Transfer of case u/s 127 - “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged under Section 123(2)(a) of the Act. Thus, making the impugned order dated 2nd July, 2018 without jurisdiction.

View Source

 


 

You may also like:

  1. 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...

  2. The case pertains to the transfer of assessment proceedings u/s 127 from Coimbatore to the Central Circle in Kolkata. The respondents seized incriminating materials...

  3. Transfer of case u/s 127 - “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged...

  4. 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...

  5. HC quashed best judgment assessments made by Income Tax Officer, Baddi without complying with Section 127 transfer of jurisdiction requirements of giving reasonable...

  6. Transfer of the case u/s 127 - the order of the transfer of case u/s 127 was within the knowledge of the assessee during the course of assessment proceedings and still...

  7. 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...

  8. 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...

  9. Transfer of cases - section 127 - Considering it cannot be said that the impugned order of transfer under Section 127 of the IT Act suffers from any illegality more...

  10. Jurisdiction of AO - transfer of case u/s 127 - AO at Kurnool had transferred the file to the AO at Hyderabad - only the Pr. Director General or the Pr. CIT or Pr. CIT...

  11. 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),...

  12. Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing...

  13. The HC upheld the transfer of the petitioner's case from Vadodara to Pune under s.127 of the Income Tax Act. The Court determined that the corrigendum order providing...

  14. Transfer of Jurisdiction u/s 127 - File were transferred from Kolkata's jurisdiction to Chennai - The Revenue's argument that the PAN and files were still within...

  15. The High Court examined whether the respondents had sufficient material to transfer the petitioners' case from Coimbatore to the Central Circle in Kolkata. The...

 

Quick Updates:Latest Updates