https://www.taxtmi.com/caselaws?id=434351 The High Court of Calcutta, in a judgment by Justice T.S. Sivagnanam, allowed the condonation of delay in filing an appeal, citing sufficient cause. The appeal contested the transfer of assessment jurisdiction from Kolkata to Kanpur under Section 127 of the Income Tax Act, 1961, following a search and survey. The court found flaws in the transfer process, emphasizing the necessity of providing the appellant an opportunity to be heard. The matter was remanded for a fresh decision, with a stay on re-assessment proceedings until the Principal Commissioner of Income Tax in Kolkata makes a new determination. en-us Fri, 17 Feb 2023 00:00:00 +0530 Tue, 21 Feb 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434351 The High Court of Calcutta, in a judgment by Justice T.S. Sivagnanam, allowed the condonation of delay in filing an appeal, citing sufficient cause. The appeal contested the transfer of assessment jurisdiction from Kolkata to Kanpur under Section 127 of the Income Tax Act, 1961, following a search and survey. The court found flaws in the transfer process, emphasizing the necessity of providing the appellant an opportunity to be heard. The matter was remanded for a fresh decision, with a stay on re-assessment proceedings until the Principal Commissioner of Income Tax in Kolkata makes a new determination. Case-Laws Income Tax Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434351