Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC upheld the transfer of petitioner's income tax assessment file from Coimbatore to Kolkata under Section 127, finding no irregularity in the transfer order. The court determined that centralized investigation for coordinated tax assessment constitutes a valid ground for inter-jurisdictional transfer. Despite potential inconvenience to the petitioner, the transfer was deemed permissible as no prejudicial final assessment order was passed and the transfer served public interest. The writ petition challenging the transfer notification was consequently dismissed.
HC upheld the transfer of petitioner's income tax assessment file from Coimbatore to Kolkata under Section 127, finding no irregularity in the transfer order. The court determined that centralized investigation for coordinated tax assessment constitutes a valid ground for inter-jurisdictional transfer. Despite potential inconvenience to the petitioner, the transfer was deemed permissible as no prejudicial final assessment order was passed and the transfer served public interest. The writ petition challenging the transfer notification was consequently dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
