Dismissing the petition the Court held that , it was not a case of a transfer under S.\u00a0127\u00a0and the assessee had raised an objection that the Income-tax Officer, Ward 1(1), should not have continued with the assessment as he had regularly filed returns with the Income-tax Officer, Ward 58(2). Objection as raised was treated as made under sub-section (3) of S.\u00a0124\u00a0, notwithstanding the fact that there was delay and non-compliance. The Income-tax Officer, Ward 1(1), had accepted the request\/prayer of the assessee and had transferred the pending proceeding to the Assessing Officer, Ward 58(2). Therefore, there was no need to invoke and follow the procedure mentioned in sub-section (2) of S.127\u00a0. S.\u00a0127\u00a0applied when the case was to be transferred from the Assessing Officer having jurisdiction to a third officer not having jurisdiction over an assessee, under the directions of the Board under section\u00a0120\u00a0and also applied when the Department wanted the transfer of a case, and S.\u00a0120\u00a0and\u00a0124\u00a0were not attracted. ( AY.2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 127 : Power to transfer cases -Transfer of pending proceedings on request by assessee, provisions cannot be invoked . [ S. 120, 124]<\/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-1707","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-rx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1707","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=1707"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1707\/revisions"}],"predecessor-version":[{"id":2394,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1707\/revisions\/2394"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}