Back
G. S. KULKARNI, SOMASEKHAR SUNDARESAN
Rajiv Saxena – Appellant
Versus
Commissioner Income Tax (IT)-4 – Respondent
JUDGMENT :
(G.S. Kulkarni, J.) :
1. The petitioner being aggrieved by an order dated 14 June, 2021 passed by respondent no. 1 under the provisions of Section 127 of the INCOME TAX ACT , 1961 (for short, “the Act”), by which the case of the petitioner was transferred from Commissioner of Income-tax (CIT), Mumbai to be centralized with “Central Circle – 20, Range-5, Principal Commissioner of Income Tax (Central) – 2, New Delhi” has filed the present proceedings under Article 226 of the Constitution of India. The substantive prayers as made in the petition are required to be noted which read thus:-
(b) Issue the writ in the nature of certiorari thereby quashing the order dated 14.06.2021 passed by CIT (IT), Mumbai – 4 u/s. 127 of the INCOME TAX ACT , 1961 thereby transferring and centralizing the case of the petitioner with Central Circle – 20 under Range – 5 of Pr. Commissioner of Income Tax (Central) – 2, New Delhi;
(c) Issue the writ in the nature of certiorari thereby quashing all the consequential proceed
The court upheld the validity of an administrative order transferring a tax case based on existing connections to other investigated parties, concluding that sufficient opportunity and reason for the....
The court upheld the transfer of the petitioner's case under the Income Tax Act, confirming compliance with natural justice principles and justifying the transfer based on suspicious cash transaction....
The transfer of an assessee's case from one jurisdiction to another must be done in accordance with the provisions of Section 127 of the Income Tax Act, 1961, and the assessee must be given an opport....
The court upheld the transfer order under Section 127(2) of the Income Tax Act, confirming its reasoned nature and the existence of agreement between jurisdictional Commissioners.
Jurisdictional transfers in income tax assessments must comply with statutory provisions, including the requirement to record reasons and provide the assessee an opportunity to be heard.
The court affirmed that the transfer of jurisdiction under Section 127 of the Income Tax Act is valid for administrative convenience, even without explicit reasoning in the notice, provided the princ....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
