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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Centralising tax assessments after search-and-seizure: s.127 jurisdiction transfer upheld for coordinated investigation; challenge dismissed.</h1> The dominant issue was whether transfer of jurisdiction under s. 127 to centralize the assessees' assessments with the Central Circle was legally ... Transfer of the jurisdiction u/s 127 - Assessment of the petitioners as centralised with DCIT/ACIT (Central), Circle-01, Faridabad - as held by HC [2025 (5) TMI 1802 - DELHI HIGH COURT] case of the petitioners has been centralized with the relevant income tax authority as specified in the office order. The search was conducted in case of Shri Pavel Garg and other related persons in the State of Haryana, and the petitioners’ case has been centralized in connection with the said search. Insofar as the reason for centralizing the assessments is concerned, the same is clearly spelt out by the impugned orders. The impugned orders set out that the centralization is being done for the purpose of coordinated investigation and assessment proceedings. The same has been considered expedient on the ground that the search and seizure operations were conducted in the case of Shri Pavel Garg and Others on 29.06.2022 by the Investigation Wing of the Income Tax Department. And, as noted above, the contention that Shri Pavel Garg has no connection with the petitioners is not correct. HELD THAT:- We do not find good ground to interfere with the impugned judgment and order of the High Court. Hence, the Special Leave Petition is dismissed. Pending application(s), if any, shall stand disposed of. Delay condoned. Heard. The Court 'do[es] not find good ground to interfere with the impugned judgment and order of the High Court.' Consequentially, the Special Leave Petition is dismissed. Pending application(s), if any, shall stand disposed of.
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