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G. S. KULKARNI, SOMASEKHAR SUNDARESAN
Rajiv Saxena – Appellant
Versus
Commissioner Income Tax (IT)-4 – Respondent
| Table of Content |
|---|
| 1. petitioner challenges transfer order under section 127. (Para 1 , 2 , 3 , 4) |
| 2. petitioner's grievances related to the show cause notice. (Para 5 , 6 , 12 , 13) |
| 3. argument against breach of natural justice. (Para 15 , 16 , 17 , 18) |
| 4. respondent's argument on administrative jurisdiction. (Para 21 , 22 , 24) |
| 5. court's analysis of section 127 requirements. (Para 23 , 25 , 26 , 27 , 28) |
| 6. subsequent actions by delhi authorities. (Para 29 , 30 , 31 , 32) |
| 7. court's view on natural justice in tax matters. (Para 36 , 37 , 39 , 40) |
| 8. precedents regarding principles of natural justice. (Para 41 , 42 , 43 , 44) |
| 9. (Para 46 , 48 , 49) |
| 10. final rejection of petition. (Para 50 , 51) |
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 In
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....
Administrative authorities cannot exercise the power to transfer assessment proceedings in a repetitive manner. Once a transfer order is invalidated, any subsequent attempt to transfer the same case ....
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