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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Vishal Darshanlal Talreja – Appellant
Versus
Principal Commissioner of Income Tax, Vadodara – Respondent
ORDER :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Sanket S.Bora with learned advocate Mr. K.B. Maghnani for the petitioner and learned Senior Standing Counsel Mr. Nikunt Raval for the respondent.
2. By this petition under Article 227 of the Constitution of India the petitioner has made the following prayers:
“A. to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate writ, order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the impugned notice dated 21st December 2024 at Ann.K and impugned order dated 2nd January 2025 at Ann-L and other consequential notices and order in pursuance thereof; or B. that this Hon'ble Court be pleased to issue a writ of Prohibition or a writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting Respondents from taking any steps or coercive action in furtherance of the impugned order dated 2nd January 2025 and other consequential notices and order in pursuance thereof;
C. that this Hon'ble Court be pleased to issue a writ of Mandamus or
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 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 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....
Procedural fairness and the requirement for reasons in administrative decisions are crucial; transfers under Section 127 of the Income Tax Act must adhere to statutory provisions and principles of na....
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 upheld the transfer of income tax assessment cases under Section 127 for coordinated investigation, affirming the necessity of administrative convenience and adherence to natural justice pr....
The power of transfer under Section 127 of the Income Tax Act, 1961 is not in any manner trammelled upon or negated by the two Notifications each dated 12th September, 2019 and 13th August, 2020.
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