2025 (7) TMI 1064 - SCH - Income Tax

Supreme Court upholds transfer of tax case to Pune under section 127 despite natural justice claims

VISHAL DARSHANLAL TALREJA Versus PRINCIPAL COMMISSIONER OF INCOME TAX PCIT VADODARA 1 & ANR.

SC dismissed the Special Leave Petition challenging HC's decision upholding transfer of petitioner's case to Pune under section 127. The transfer was ... Transfer u/s 127 - transfer of case of the petitioner to Pune on the ground that the petitioner was having significant suspicious cash transactions with M/s. G.K. Associates which is assessed with DCIT Central Circle-2(2), Pune - Denial of principles of natural justice by not providing the petitioner with the necessary documents and information relied upon for the transfer of the case As decided by HC [2025 (3) TMI 948 - GUJARAT HIGH COURT] in view of the provisions of section 127 and conspectus of law enumerated here in above, power of transfer of case of the petitioner cannot be said to have been exercised without jurisdiction or contrary to the material on record to justify such action. We are therefore of the view that we should not interfere with the impugned corrigendum order of transfer passed by respondent no. 1 under section 127 (2) of the Act. HELD THAT:- We are not inclined to interfere with the impugned judgment passed by the High Court. Hence, the Special Leave Petition is dismissed. Pending applications, if any, shall stand 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.