Judgment Search Results Home > Cases Phrase: income tax act 1961 section 127 power to transfer cases Page 5 of about 2,741 results (0.339 seconds)

Singhal Enterprises P. Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : [2009]315ITR246(Cal)

..... consequently, in exercise of the powers conferred upon me by sub-sections (1) and (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, kolkata-i, kolkata, do hereby transfer the case named in column (2) of the schedule below, from the jurisdiction of ..... of the order impugned, which is extracted hereinbelow:consequent to search and seizure operations under section 132 of the income-tax act, 1961, in the 'b.s. agarwal' group of cases, it had been requested by the commissioner of income-tax (central), ranchi, that the cases named in column (2) of the schedule below be centralized for the ..... soumitra pal, j.1. in the writ petition, the petitioner has challenged the order under section 127 of the income-tax act, 1961, dated october 21, 2008, passed by the commissioner of income-tax, kolkata-i, respondent no. 1, transferring the file from kolkata to ranchi, on the ground that neither the petitioner was given an .....

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 .....

Naresh Kumar Agarwal Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : [2010]320ITR361(Cal)

..... the file of the petitioner from asansol to ranchi which is as under:in consequence of search and seizure operation conducted under section 132(1) of the income-tax act 1961 in the business as well as residential premises of sri ram group of cases, wherein your case was also covered. it is proposed to centralise the ..... does not mention the reasons. with regard to the impugned order dated january 28, 2009, it has been submitted that though section 127 of the income-tax act, 1961 (in short 'the act') postulates that a personal hearing is to be granted, no such hearing was given. moreover, the order does not deal with the written objection dated ..... , the order impugned was passed which is as under:in exercising powers conferred upon me by section 127 of the income-tax act, 1961, and all other powers enabling me in this behalf, i, the commissioner of income-tax, asansol, do hereby transfer/centralise the following cases from assessing officer mentioned at column no. 5 to assessing officer .....

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 .....

Ravneet Takhar vs.commissioner of Income Tax Ix and Ors.

Court : Delhi

..... interest of revenue and administrative convenience. therefore, in exercise of the powers, conferred by sub section(2) of the section 127 of the income tax act, 1961 and all other powers enabling me on this behalf, i, the commissioner of income tax, delhi-xi, new delhi hereby transfer the case, the particulars of which is mentioned in column from the assessing officers mentioned in column-4 ..... acit cit321) & ito ward 33(1) new delhi of this charge to central circle-i. jalandhar under the charge of the cit (central), ludhiana. as this case was to be transferred out of delhi u/s 127(2) of the income tax act, 1961, an opportunity, was given to the assessees to file his objections in this regard. the reply of shri ravneet takhar s .....

G. Mohandas Vs. Commissioner of Income Tax

Court : Chennai

Reported in : (2000)163CTR(Mad)199; [2000]110TAXMAN229(Mad)

..... said transfer took effect from 11-8-1997. this order was passed exercising powers under section 127 of the income tax act, 1961 income tax act.4. the 1st respondent on the basis of the report submitted by the assistant commissioner of income-tax, dated 5-8-1999, issued' a show-cause notice to the petitioners under section 127 to show ..... delhi) , while dealing with the scope of section 127, has held as follows:'it was also contended that the provisions of section 127(2) of the income tax act were ultra vires as it contained no guidelines on the basis of which the transfer could be effected. we are unable to agree with this contention. the power ..... whether with or without concurrent jurisdiction) also subordinate to him.'8. section 5(7a) of the indian income tax act, 1922, contained a similar provision for transfer. it authorised the commissioner to transfer the case from the income tax officer to another, subordinate to him, and the central board of revenue was authorised to transfer any case .....

Dilip Kumar Agarwal and Krishna Kumar Agarwal Vs. Commissioner of Inco ...

Court : Kolkata

Reported in : [2009]314ITR291(Cal)

..... , respectively, to the acit/dcit, central circle-ill, patna, in exercise of the powers conferred under sub-section (2)(a) of section 127 of the income-tax act, 1961 (in short 'the act').4. it is submitted by mr. khaitan, learned senior advocate appearing on behalf of the petitioners that though pursuant to the notices dated january 15, 2009, ..... following order is, therefore passed.in exercise of the power conferred by sub-section (2)(a) of section 127 of the income-tax act, 1961, and all other power enabling me in this behalf, i, the commissioner of income-tax, kolkata-xv, kolkata, hereby transfer the following case the particulars of which are mentioned in columns (2) and (3) ..... place also speaks the facts of my smallness.(12) that i am regularly assessed to income-tax at kolkata in the range 44/kolkata.(13) that my firm m/s. bhagwati steels is regularly audited under section 44ab of the income-tax act, 1961, at kolkata.(14) that i am suffering from ill-health and that merely because i .....

Cachar Plywood Ltd. Vs. Income-tax Officer, a Ward and ors.

Court : Kolkata

Reported in : [1977]109ITR470(Cal)

..... was submitted that no reason had been recorded for the transfer and, thirdly, it was urged that the impugned order was passed mala fide. section 127 of the income-tax act, 1961, provides as follows :'127. power to transfer cases.--(1) the commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever ..... receipt bearing the rubber stamp of the petitioner was produced before me. i am not, therefore, satisfied that such opportunity as contemplated by section 127 of the income-tax act, 1961, was not given to the assessee. what is more, in this case, a letter was written (torn) signed by the principal officer on behalf (torn) ..... assessee dated the 21st of november (torn) to the following effect:'to the under secretary, central board of direct taxes, govt. of india, new delhi. ref : your notice under sec. (torn) 127(1) of the income-tax act, 1961, issued under (torn) file no. 185/141/72-it(ai) (torn). dear sir, with reference to your notice quoted .....

Maritime Merchants (P) Ltd. and anr. Vs. Cit and ors.

Court : Kolkata

Reported in : (2009)226CTR(Cal)511

..... to the proposed transfer of their cases.6. consequently, in exercise of the powers conferred upon me by sub-sections (1) and (2) of section 127 of the income tax act, 1961, and all other powers enabling me in this behalf, i, the commissioner, kol-i, kolkata, do hereby transfer the case named in column (2) of the schedule ..... writ petition was filed the deputy commissioner, central circle-ii, ranchi had issued a notice under section 153a of the income tax act, 1961 directing the petitioner to file a true and correct return of the total income for the assessment year 2007-08 relevant to the previous year 2006-07 and for the assessment year 2008-09 relevant ..... relevant portion of which is extracted hereunder:order under section 127 of the income tax act, 1961order no. 24 of 2008-09consequent to search and seizure operations under section 132 of the income tax act, 1961 in the b.s. agarwal group of cases, it had been requested by the cit (central), ranchi that the cases named in col. (2) of the .....

Simple Viniyog P. Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Reported in : (2009)226CTR(Cal)508,[2009]313ITR336(Cal)

..... court today be kept with the record.2. in the writ petition, the petitioner has challenged the order under section 127 of the income-tax act, 1961, dated october 21, 2008, passed by the commissioner of income-tax, kolkata-i, respondent no. 1, transferring the file from kolkata to ranchi, on the ground that neither the petitioner was given ..... consequently, in exercise of the powers conferred upon me by sub-section (1) and (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, kol-i, kolkata, do hereby transfer the case named in column (2) of the schedule below, from the jurisdiction of ..... the order impugned, which is extracted hereinbelow:consequent to the search and seizure operations under section 132 of the income-tax act, 1961, in the b.s. agarwal group of cases, it had been requested by the commissioner of income-tax (central), ranchi that the cases named in column (2) of the schedule below be centralized for the .....