Tag: transfer of income tax cases

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 …

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 …

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 …