2018 (2) TMI 1526

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....ary issue raised through various grounds is against the quashing of assessment order by the Ld. CIT(A) on the ground that the order passed u/s 127 of the Act transferring the jurisdiction of the assessee was not valid. 3. Briefly stated, the facts of the case are that the assessee is a proprietor of M/s K.C. Restaurant & Hotel assessed under the regular jurisdiction of Assessing Officer, Nawanshahar. A search and seizure operation was carried out u/s 132 of the Act at the premises of the assessee on 18.02.2010. Pursuant to such search, the jurisdiction of the assessee was transferred under the provisions of section 127 of the Act to Central Circle-II, Jalandhar, vide order by the competent authority dated 09.08.2010. Later on, vide order....

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....d in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him.' Thus it is evident that the power to transfer case lies with the Director General or Chief Commissioner or Commissioner. 5. It is elementary that an authority can exercise only such powers as vest in it. Section 246A deals with the powers of the CIT(A). Chapter XX of the Income-tax Act, 1961 deals with : `Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals). Section 246A refer....

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....nt under section 115WG; (b) an order of assessment, reassessment or recomputation under section 147 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA]] or section 150; (ba) an order of assessment or reassessment under section 153A [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim mad....

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....or enhancing penalty under sub-section (1A) of section 275; (k) an order of assessment made by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 orbooks of account, other documents or any assets requisitioned under section 132A on or after the 1st day of January, 1997; (l) an order imposing a penalty under sub-section (2) of section 158BFA; (m) an order imposing a penalty under section 271B or section 271BB; (n) an order made by a Deputy Commissioner imposing a penalty under section 271C, section 271CA, section 271D or section 271E; (o) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; ....