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Income Tax - Highlights / Catch Notes

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Order of transfer u/s 127 - transferring the case of the ...


High Court Upholds Revenue's Authority to Transfer Cases u/s 127 of Income Tax Act for Public Interest.

April 4, 2022

Case Laws     Income Tax     HC

Order of transfer u/s 127 - transferring the case of the petitioner from Raipur to Delhi - Even if financial nexus is not palpable between the petitioner and the searched party, that by itself cannot take away the right of the Revenue to exercise its wide and sweeping powers u/s 127 of transferring a case in public interest i.e. for effective and expeditious completion of search, seizure and other operations. of premises. - HC

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