{"id":29407,"date":"2022-09-05T18:17:01","date_gmt":"2022-09-05T12:47:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/nagindas-kasturchand-and-bros-v-pcit-2022-445-itr-50-guj-hc\/"},"modified":"2023-02-03T11:28:38","modified_gmt":"2023-02-03T05:58:38","slug":"nagindas-kasturchand-and-bros-v-pcit-2022-445-itr-50-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nagindas-kasturchand-and-bros-v-pcit-2022-445-itr-50-guj-hc\/","title":{"rendered":"Nagindas Kasturchand and Bros. v. PCIT (2022) 445 ITR 50\/ 288 Taxman 66 \/ 214 DTR 29\/ 326 CTR 716 (Guj.) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that no show-cause notice was issued to the assessee assigning reasons for transfer under section\u00a0127(2)\u00a0of the Act nor that at no point of time was the assessee served with a copy of the order passed under section\u00a0127(2)\u00a0of the Act. The order of transfer dated July 8, 2021 passed under section\u00a0127(2)\u00a0of the Act\u00a0 was quashed and set aside. (AY.2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases-Opportunity of  hearing should be provided-Reason for transfer should be recorded-Transfer of  case without notice and reasons for transfer is  not valid. [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-29407","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Ej","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29407","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=29407"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29407\/revisions"}],"predecessor-version":[{"id":32412,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29407\/revisions\/32412"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}