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Income Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Transfer of case u/s 127 during investigation - need of ...

Income Tax

October 5, 2019

Transfer of case u/s 127 during investigation - need of agreement between the two Commissioners - requirement of recording of such agreement in writing specifically - when the compliance of statutory provision is evident on the face of the proceedings, it is better that such transfer proceedings are not interfered with at the very stage of investigation itself.

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  1. Transfer of a case u/s 127(1) - unfortunately CIT apart from stating that case has been transferred for co-ordinating investigation has not given any other reason -...

  2. Transfer of search assessment proceeding to the ACIT-Visakhapatnam u/s 127(2) - The notice had indicated the reason for transfer as 'centralisation' for 'co-ordinated...

  3. Power to transfer case from Vapi to Surat u/s 127 - Principles of natural justice - requirement of recording reasons - matter referred to LB - HC

  4. 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 -...

  5. 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...

  6. Rectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - transfer of case u/s 127 - Legislative intent becomes clear with reading to Section 127(3)...

  7. Transfer of case u/s 127 - non existence of agreement between two jurisdictional Commissioners - Apart from the failure to mention the same in the show cause notice, the...

  8. Transfer of case u/s 127(2)(a) - proper and satisfactory reasons - service of notice - It appears that prior to sending the notice dated 07.12.2017, there was agreement...

  9. Transfer of case u/s 127 - proposal for centralization of assessment in a group of cases - Before transferring the case, reasons were not disclosed - Only after raising...

  10. Validity of order u/s 127(1) and (2) – Power to transfer cases – no opportunity of hearing was provided and consequently the order of CIT cannot be sustained and is quashed- HC

 

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