Tag: Section 127
Supreme Court refused to quash the order passed by the PCIT under section 127 of Income Tax Act 1961 transferring the case of the assessee from one State to another. In a recent case the Hon’ble Supreme Court declined to quash the transfer of case under section 127 …
Vague references to “incriminating material” without disclosing basis or specification of the evidence rendered the jurisdiction transfer order u/s 127(2) unsustainable – High Court In a recent judgment, Calcutta High Court has held that vague references to “incriminating material” without disclosing basis or specification of the evidence rendered …
Change of address in PAN Card not result change in Jurisdictional Assessing Officer automatically – High Court In a recent judgment, Hon’ble Patna High Court has held that change of address in PAN data base only facilitates service of notice in the changed address and it does not …
Consent for transfer of jurisdiction u/s 127 of the assessee must be given by the appropriate authority not by a authority subordinate to him – High Court In a recent judgment, the Hon’ble Allahabad High Court consent for transfer of jurisdiction u/s 127 of the assessee must be …
High Court jails Deputy Commissioner of Income Tax in contempt case to send down a correct signal to Income Tax Department ABCAUS Case Law Citation ABCAUS 3628 (2023) (01) HC Important Case Laws relied upon:Sebastian M. Hongray Vs. Union of India; (1984) 3 SCC 82.T.N. Godavarman Thirumulpad (102) …
Which is Jurisdictional High Court upon transfer of case u/s 127 of the Income Tax Act, 1961 from one AO to another Assessing Officer located in a different State – Supreme Court settles the issue ABCAUS Case Law CitationABCAUS 3608 (2022) (08) SC Important Case Laws involved:Seth Banarsi …
Transfer of jurisdiction u/s 127 upheld as partnership firm was required to disclose residence of its partners ABCAUS Case Law CitationABCAUS 3459 (2021) (02) HC Important case law relied referred:Kishore Samrite Vs. State of U.P. (2013) 2 SCC 398Pannalal Binjraj vs. Union of India (1957) 31 ITR 565 …
AO had no jurisdiction to frame assessment when statutory notices issued at parental house and assessee was living at a different State. ABCAUS Case Law Citation: ABCAUS 2955 (2019) (05) ITAT The assessment proceedings u/s 147 of the Income Tax Act, 1961 (the Act) was initiated against the …
ITAT analyses validity of notice u/s 143(2) by non jurisdictional AO. On objection, AO obligated to refer matter for determination of jurisdiction u/s 124(2) ABCAUS Case Law Citation: ABCAUS 2739 (2019) (01) ITAT Important Case Laws Cited/relied upon: ACIT Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) …
Mentioning “decentralization of cases” not sufficient Reason for transfer of cases u/s 127 –Supreme Court dismissed SLP of Income Tax Department ABCAUS Case Law Citation: ABCAUS 2649 (2018) (11) SC The Hon’ble Supreme Court has dismissed the Special Leave Petition ( SLP ) of the Income Tax Department …
