Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Transfer of case - order u/s 127 - a valid order u/s 127 which ...

Income Tax

June 3, 2023

Transfer of case - order u/s 127 - a valid order u/s 127 which is required to be passed for transferring a case from one AO to another AO could not be brought on record, though claimed to have been mentioned in the referred documents. - the impugned assessment order as bad in law, liable to be struck down. - AT

View Source

 


 

You may also like:

  1. 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)...

  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. 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 -...

  4. 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...

  5. 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...

  6. Jurisdiction of AO - transfer of case u/s 127 - AO at Kurnool had transferred the file to the AO at Hyderabad - only the Pr. Director General or the Pr. CIT or Pr. CIT...

  7. Transfer of case u/s 127 - AO, Agra has not complied with the mandatory requirement of Sec. 127 but suo moto transferred the file from Agra to AO, New Delhi as if he has...

  8. 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 -...

  9. Transfer of cases - section 127 - Considering it cannot be said that the impugned order of transfer under Section 127 of the IT Act suffers from any illegality more...

  10. 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...

 

Quick Updates:Latest Updates