Transfer of case u/s 127(2) - Jurisdiction in case of partners ...
Income Tax
February 17, 2021
Transfer of case u/s 127(2) - Jurisdiction in case of partners of partnership firm - the petitioner was required to disclose that its partners were residing at Faridabad and the same was a relevant fact. We do not agree with the counsel for the petitioner that the petitioner was not required to disclose the residence of its partners. The petition is supported by the affidavit of the Partner, where he has given his address of Delhi, when it is admitted that he is residing at Faridabad. Once the matter concerns territoriality, the place of residence cannot be said to be not relevant. - HC
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