Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
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.
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