Transfer of case u/s 127 - no show-cause notice came to be ...

Court Questions if Case Transfer u/s 127 of Income Tax Act Requires a Hearing for Administrative Decisions.

April 28, 2022

Case Laws Income Tax HC

Transfer of case u/s 127 - no show-cause notice came to be issued to the writ-applicant assigning reasons for transfer - whether the exercise of power under Section 127(2) is administrative in nature or it is quasi-judicial - We are not impressed with the submission canvassed on behalf of the Revenue that Section 127 excludes, by necessary implication, an opportunity of hearing when transfer is on account of the administrative exigency or convenience. - HC

View Source

← Previous Next →

Transfer of case u/s 127 - no show-cause notice came to be ...

Court Questions if Case Transfer u/s 127 of Income Tax Act Requires a Hearing for Administrative Decisions.

April 28, 2022

Case Laws Income Tax HC

You may also like:

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...

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

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...

This case pertains to the validity of a transfer order u/s 127 of the Income Tax Act, where the petitioner's case was transferred from the Commissioner of Income Tax...

HC upheld the transfer of income tax assessment files under Section 127, finding no mala fides in centralizing investigations for a group of companies. The transfer was...

HC quashed the assessment order where the case was transferred from NFAC to ACIT Cent-1, Rajkot without proper notice under s.127. The petitioner was not informed about...

The HC upheld the transfer order under s.127 of the Income Tax Act, finding no grounds to interfere with the transfer of assessment from Income Tax Officer, Theni to...

Transfer / Centralization order u/s 127 - The High court found that the centralization was within the legal bounds provided by Section 127, which allows for case...

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...

Power to retransfer the case u/s 127 – the order of transfer of the file of the petitioner to the first respondent states that the proceedings has been passed for...

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

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...

Transfer of case u/s 127 - The obligation on the part of AO to record reasons before ordering the transfer of the case and the right of the assessee to be heard in the...

Transfer of Case - Section 127 - before an order of transfer of case is passed under Section 127(2) an opportunity of personal hearing is mandatory, wherever it is...

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...

Quick Updates: