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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Transfer of case u/s 127 - in the impugned order, the Pr. CIT ...


Order u/s 127 Quashed Due to Procedural Unfairness; Affected Parties Denied Chance to Address Key Evidence.

July 20, 2019

Case Laws     Income Tax     HC

Transfer of case u/s 127 - in the impugned order, the Pr. CIT has relied on various statements of the assessees of the said group, on the basis of which he came to the conclusion that it would be necessary to centralize - none of these aspects were stated in the sCN means no opportunity to meet with such adverse material which the Pr. CIT pressed in service for passing the impugned order - order is quashed

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