Supreme Court upholds transfer of tax case to Pune under section 127 despite natural justice claims SC dismissed the Special Leave Petition challenging HC's decision upholding transfer of petitioner's case to Pune under section 127. The transfer was ...
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Supreme Court upholds transfer of tax case to Pune under section 127 despite natural justice claims
SC dismissed the Special Leave Petition challenging HC's decision upholding transfer of petitioner's case to Pune under section 127. The transfer was ordered due to significant suspicious cash transactions between petitioner and M/s. G.K. Associates, which was assessed with DCIT Central Circle-2(2), Pune. Petitioner argued denial of natural justice for not being provided necessary documents relied upon for transfer. HC found the transfer power was exercised within jurisdiction and supported by material on record. SC agreed with HC's reasoning that section 127 transfer provisions were properly applied and declined to interfere with the judgment. All pending applications were disposed of.
The Supreme Court, through Hon'ble Justices Pamidighantam Sri Narasimha and Atul S. Chandurkar, dismissed the Special Leave Petition, stating, "We are not inclined to interfere with the impugned judgment passed by the High Court." All pending applications were also disposed of.
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