{"id":399,"date":"2018-04-30T03:05:37","date_gmt":"2018-04-30T03:05:37","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nilesh-natwarlal-sheth-v-acit-2018-402-itr-407-guj-hc\/"},"modified":"2018-04-30T03:05:37","modified_gmt":"2018-04-30T03:05:37","slug":"nilesh-natwarlal-sheth-v-acit-2018-402-itr-407-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nilesh-natwarlal-sheth-v-acit-2018-402-itr-407-guj-hc\/","title":{"rendered":"Nilesh Natwarlal Sheth.  v. ACIT (2018) 402 ITR 407 (Guj) (HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that ; Transfer from one officer to another officer in same City for co-ordinated investigation of cases involving transactions to avoid tax was held  to be valid .Opportunity of hearing is not mandatory .Referred , Kashiram Aggarwalla  v. UOI ( 1965) 56 ITR 14 (SC), Pannalal Binjraj v. UOI ( 1957) 31  ITR 565 (SC) ( AY. 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases -Transfer from one officer to another officer in same City for co-ordinated investigation of cases involving transactions to avoid tax was held  to be valid .Opportunity of hearing is not mandatory .<\/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-399","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6r","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/399","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=399"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/399\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}