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M/S Karandhai Tamil Sangam Vs. the Commissioner of Income Tax-ii and o ...

Court : Chennai

..... effect is totally misconceived. paragraph 3 of the counter affidavit is as follows: 3. i respectfully submit that sub-section (3) of section 127 of the income tax act, 1961 deals with transfer of a case made from one officer to another in the same city, locality or place, it merely means that such an order is purely ..... facts and in law. 7. per contra, the department filed counter-affidavit stating that the order under challenge is passed in terms of section 127 of the income tax act, 1961 and it is a transfer of the assessment file from one assessing officer whether with or without concurrent jurisdiction, to another assessing officer situated within the city, locality ..... pointed out the ground nos.(xi) and (xii) and contended that even in a case of transfer invoking sub-section (3) of section 127 of the income tax act, 1961, the requirement of following the principles of natural justice is a must and an opportunity of hearing should be given and for the purpose of transfer, reasons should .....

The Deputy Commissioner Of Income Tax Vs. Sunil Kumar Sharma

Court : Karnataka

..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....

The Deputy Commissioner Of Income Tax Vs. Sri. Kandaswamy Rajendra

Court : Karnataka

..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....

The Commissioner Of Income Tax Vs. Sunil Kumar Sharma

Court : Karnataka

..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....

Rathi and Co. and Ramesh and Co. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... of powers conferred by clause (a) of sub-section (2) of section 127 of the income-tax act, 1961 and all other powers enabling me in this behalf, i, the commissioner of income-tax, guwahati-ii, hereby, transfer the income-tax and wealth-tax cases of the persons, the particulars of which are mentioned in the schedule below from the assessing ..... proprietorship/partnership which are totally unconnected with the affairs and the business of the petitioners.3. on march 12, 2003, the income-tax department conducted a survey under section 133a of the income-tax act, 1961, in the business premises, and godowns of the petitioners. various books of account and documents were impounded during the said survey ..... the given fact situation as to whether the impugned order dated november 6, 2003, can stand judicial scrutiny.10. section 127 of the income-tax act, 1961, deals with the power to transfer cases and the impugned order has been passed as per the said provisions which reads as follows :section 127 of .....

Commissioner of Income-tax Vs. A.B.C. India Ltd.

Court : Kolkata

Reported in : (2002)174CTR(Cal)555,[2002]255ITR108(Cal)

..... 1999]239itr820(ap) whereby the assessee's contentions are borne out.6. mr. ghosh, appearing for the revenue, placed before us the explanation of section 127 of the income-tax act, 1961, which controls the assessment transfer powers. the explanation is as follows :'explanation.--in section 120 and this section, the word 'case', in relation to any person whose ..... then their jurisdictional high court and only thereafter the other high courts. were high courts of different states to interfere, the matter might become difficult for the income-tax appellate tribunals, even in pure matters of law.10. also, we are of the opinion that where the assessment has reached a stage where only the ..... s side duly countersigned be kept on record.4. the reference application was however made in regard to a decision given by the gauhati bench of the income-tax appellate tribunal. even an application made under sub-section (1) of section 256 by the revenue was rejected by that tribunal at gauhati. the assessee .....

G. Mohandas and anr. Vs. Commissioner of Income-tax and ors.

Court : Chennai

Reported in : [2000]244ITR32(Mad)

..... by the first-respondent has to be sustained. 7. to appreciate the rival contentions raised by learned counsel on both sides, it is beneficial to extract section 127 of the income-tax act, 1961, which reads as follows : '127. power to transfer cases.--(1) the director-general or chief commissioner or commissioner may, after giving the assessee a reasonable opportunity of being heard in ..... jurisdiction to pass the present order. the said submission cannot be accepted. the earlier order was also passed by the commissioner of income-tax, exercising powers under section 127 of the income-tax act, 1961, and so it cannot be said that the commissioner of income-tax cannot pass the present order exercising powers under the same provision. 21. the main submission of learned senior counsel appearing for .....

Shivajirao Angre Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Reported in : (1985)47CTR(MP)54; [1986]158ITR162(MP)

..... the order of transfer made by respondent no. 1 in exercise of his powers under section 127 of the income-tax act, 1961, transferring the income-tax and wealth-tax cases of the petitioner from the income-tax officer, c-ward, ujjain, to the income-tax officer (s.i.c.), gwalior, is bad in law, illegal and without jurisdiction mainly on the ground that ..... v. cbdt : [1972]83itr130(mp) , wherein also it has been held that (headnote): 'for ordering the transfer of a case under section 127 of the income-tax act, 1961, two things are absolutely necessary, namely, a reasonable opportunity of being heard in the matter wherever it is possible to do so, and, secondly, the recording of ..... ujjain to gwalior. 8. the learned counsel for the petitioner submitted that according to the provisions of section 127 of the income-tax act, 1961, it is absolutely necessary for the commissioner of income-tax to give reasons why the cases are to be transferred and it is also necessary for him to communicate the same to .....

Vyapar Mandal Ltd. Vs. Commissioner of Income-tax, West Bengal, and Ot ...

Court : Kolkata

Reported in : [1965]58ITR426(Cal)

..... order of transfer dated january 3, 1963, and for a mandate upon the respondent-commissioner directing him to recall the order and obtained this rule.section 127(1) of the income-tax act, 1961, which is of relevant consideration in this context, is couched in the following languag :'the commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter ..... (1) of section 127 of the income-tax act, 1961 (43 of 1961), the commissioner of income-tax, west bengal, hereby transfers the case, the particulars of which are mentioned in column 2 of the schedule hereto annexed, from the income-tax officer mentioned in column 3 to the income-tax officer mentioned in column 4 thereof.scheduleg.i.r.no.name of assesseefrom income-tax officerto income-tax officer(1)(2)(3)(4)c .....

P.S. Housing Finance P. Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Kolkata

Reported in : (2007)212CTR(Cal)72

..... set aside and quashed.32. this order will, however, not prevent the respondent authorities from issuing a fresh order of transfer under section 127 of the income-tax act, 1961, transferring the case of petitioner no. 2 to mumbai in the event any real nexus is found between any articles or documents found in the residence of ..... respondent no. 1, issued in exercise of powers under section 127(1) and (2) of the income-tax act, 1961, transferring the case of, inter alia, the two petitioners to the deputy commissioner of income-tax, central circle 22, mumbai, under the commissioner of income-tax, central, mumbai.2. petitioner no. 1 is a private limited company incorporated in the state of ..... ltd., or its group concerns.13. on march 20, 2006, however, the petitioners received an order dated march 7, 2006, under section 127(2) of the income-tax act transferring the cases, inter alia, of petitioners nos. 1 and 2 from kolkata to mumbai with immediate effect. by the said impugned order, the case of one .....