Section 127

  • Income Tax

Consent for transfer of jurisdiction u/s 127 must not be given by authority subordinate to AA

Consent for transfer of jurisdiction u/s 127 of the assessee must be given by the appropriate authority not by a…

2 months ago
  • Income Tax

High Court jails Deputy Commissioner of Income Tax as warning against contempt cases

High Court jails Deputy Commissioner of Income Tax in contempt case to send down a correct signal to Income Tax…

1 year ago
  • Income Tax

Which is Jurisdictional High Court on transfer of case u/s 127 to AO in different State – SC settles

Which is Jurisdictional High Court upon transfer of case u/s 127 of the Income Tax Act, 1961 from one AO…

2 years ago
  • Income Tax

Transfer of jurisdiction u/s 127 upheld. Firm required to disclose residence of its partners

Transfer of jurisdiction u/s 127 upheld as partnership firm was required to disclose residence of its partners ABCAUS Case Law…

3 years ago
  • Income Tax

AO had no jurisdiction to frame assessment when statutory notices issued at parental house

AO had no jurisdiction to frame assessment when statutory notices issued at parental house and assessee was living at a…

5 years ago
  • Income Tax

ITAT analyses validity of notice u/s 143(2) by non jurisdictional AO

ITAT analyses validity of notice u/s 143(2) by non jurisdictional AO. On objection, AO obligated to refer matter for determination…

5 years ago
  • Income Tax

Mentioning “decentralization of cases” not sufficient Reason for transfer of cases u/s 127

Mentioning "decentralization of cases" not sufficient Reason for transfer of cases u/s 127 –Supreme Court dismissed SLP of Income Tax…

5 years ago