{"id":12103,"date":"2020-09-04T11:52:51","date_gmt":"2020-09-04T11:52:51","guid":{"rendered":"http:\/\/itatonline.org\/digest\/h-m-steels-ltd-v-pcit-2019-103-cch-0492-2020-422-itr-160-phhc\/"},"modified":"2020-09-04T11:52:51","modified_gmt":"2020-09-04T11:52:51","slug":"h-m-steels-ltd-v-pcit-2019-103-cch-0492-2020-422-itr-160-phhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/h-m-steels-ltd-v-pcit-2019-103-cch-0492-2020-422-itr-160-phhc\/","title":{"rendered":"H. M. Steels Ltd v. PCIT (2019) 103 CCH 0492 \/(2020) 422 ITR 160 (P&#038;H)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the notice did not contain any reasons. The order passed under S. \u00a0127(2)\u00a0for the transfer of the assessees\u2019 cases was cryptic and there was no reason stated why the report of the Deputy Director (Investigation) could not have been put to the assessees. The orders had proceeded on the basis that the assessees and the group which was subjected to search were \u201crelated concerns\u201d. On this limited ground, the order was to be set aside and liberty was granted to the Department to cure the illegality.( AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases &#8211; Transfer Of Assessments for purpose of Co-ordinated investigation \u2014 Reasons not disclosed in orders of  transfer \u2014 Orders set aside.[ S.132 ,133A]  <\/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-12103","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-39d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12103","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=12103"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12103\/revisions"}],"predecessor-version":[{"id":12104,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12103\/revisions\/12104"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}