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IN THE HIGH COURT OF JUDICATURE AT MADRAS
S.S.Sundar, C.Saravanan, JJ
M And C Property Development Private Limited – Appellant
Versus
Principal Commissioner Of Income Tax – Respondent
JUDGMENT :
S.S.SUNDAR, J.
All the above writ appeals arise against the similar orders passed by the learned single Judge dismissing the writ petitions filed by the appellants, challenging the proceedings under Section 127 of the Income Tax Act, 1961. The details of the impugned notification of the first respondent, writ petitions filed by the appellants, writ appeals and the date of orders passed by the writ court, are as follows:
| Sl. No. | W.A. Number | Impugned Notification of R1 | W.P. No. & the date of the order |
| 1. | 760 of 2025 | Notification No.01/2024-25 u/s.127 of the Act dated 17.05.2024 in DIN & Letter No.ITBA/COM/F/17/2024- 25/1064981571(1) | 17340 of 2024/ 29.08.2024 |
| 2. | 762 of 2025 | -do- | 17761 of 2024/ 29.08.2024 |
| 3. | 765 of 2025 | -do- | 17357 of 2024/ 29.08.2024 |
| 4. | 273 of 2025 | -do- | 17765 of 2024/ 29.08.2024 |
| 5. | 278 of 2025 | -do- | 17756 of 2024/ 29.08.2024 |
| 6. | 365 of 2025 | -do- | 17752 of 2024/ 29.08.2024 |
| 7. | 418 of 2025 | Notification No.01/2024-25 u/s.127 of the Act dated 25.04.2024 in C.No.142/PCIT-1/CBE/2024-25 | 15527 of 2024 / 20.08.2024 |
| 8. | 421 of 2025 | -do- | 15523 of 2024/20.08.2024 |
| 9. | 426 of 2025 | -do- | 15533 of 2024/ 20.08.2024 |
| 10. | 427 of 2025 | -do- | 15530 of 2024/ 20.08.2024 |
| 11. | 761 of 2025 | Notification No.58/2023-24 u/s.127 of the Act dated 0 |
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 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.
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....
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....
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.
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....
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