{"id":26587,"date":"2022-04-21T05:52:56","date_gmt":"2022-04-21T00:22:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/divesh-prakashchand-jain-v-pcit-2022-285-taxman-206-bomhc\/"},"modified":"2022-08-21T18:10:32","modified_gmt":"2022-08-21T12:40:32","slug":"divesh-prakashchand-jain-v-pcit-2022-285-taxman-206-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/divesh-prakashchand-jain-v-pcit-2022-285-taxman-206-bomhc\/","title":{"rendered":"Divesh Prakashchand Jain v PCIT (2022)  445 ITR 496 \/285 Taxman 206 (Bom)(HC))"},"content":{"rendered":"<p>A notice under section 127(2) was also issued upon assessee to transfer his case from Mumbai to Bengaluru\u00a0 and \u00a0an order of transfer was passed . On writ the court held that the \u00a0revenue had only narrated facts but had not given any reasons why assessee&#8217;s case was to be transferred to Bengaluru . \u00a0Both assessee and firm in which assessee was partner were assessed in Mumbai . Court also held that \u00a0pendency of a case before Addl. CMM could not be a reason for transfer of assessee&#8217;s assessment from Mumbai to Bengaluru . Accordingly the order of transfer of assessee&#8217;s case passed under section 127 was to be set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases \u2013 Transfer of case from Mumbai to Bangalore- No reason was recorded \u2013 Order of transfer of case was set aside [ S. 127(2), 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":[21],"tags":[],"class_list":["post-26587","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6UP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26587","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=26587"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26587\/revisions"}],"predecessor-version":[{"id":29134,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26587\/revisions\/29134"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}