{"id":10800,"date":"2020-03-23T01:25:06","date_gmt":"2020-03-23T01:25:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/athena-trade-winds-pvt-ltd-v-cit-2020-421-itr-267-mp-hc\/"},"modified":"2021-05-07T15:14:16","modified_gmt":"2021-05-07T09:44:16","slug":"athena-trade-winds-pvt-ltd-v-cit-2020-421-itr-267-mp-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/athena-trade-winds-pvt-ltd-v-cit-2020-421-itr-267-mp-hc\/","title":{"rendered":"Athena Trade Winds Pvt. Ltd. v. CIT (2020) 421 ITR 267\/ 186 DTR 347\/ 316 CTR 219  (MP) (HC)"},"content":{"rendered":"<p>Allowing the petition the court held that, the need of the Department for better investigation of the case could not override and supersede the statutory provision. The procedural requirement as provided under section\u00a0127\u00a0had not been complied with. At no point of time were the reasons recorded, if any, communicated to the assessee and therefore, no opportunity of hearing was granted to the assessee on the issue of reasons recorded by the Department. The order of transfer of the assessee&#8217;s case and consequential proceedings were to be quashed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases-Reasons for transfer to be recorded and communicated and an opportunity of hearing  is mandatory-Transfer order and consequent proceedings is  quashed. [S. 127(2), 132(4), Art.226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10800","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Oc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10800","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10800"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10800\/revisions"}],"predecessor-version":[{"id":17677,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10800\/revisions\/17677"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}