{"id":42672,"date":"2024-05-05T22:14:12","date_gmt":"2024-05-05T16:44:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kamlesh-kumar-jha-v-pcit-2023-335-ctr-824-2024-296-taxman-511-delhi-hc\/"},"modified":"2025-03-02T21:14:01","modified_gmt":"2025-03-02T15:44:01","slug":"kamlesh-kumar-jha-v-pcit-2023-335-ctr-824-2024-296-taxman-511-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kamlesh-kumar-jha-v-pcit-2023-335-ctr-824-2024-296-taxman-511-delhi-hc\/","title":{"rendered":"Kamlesh Kumar Jha v.PCIT ( 2023) 335 CTR 824\/ (2024) 296 Taxman 511 \/ 469 ITR 601( Delhi)( HC)\/Sushma Jha v .PCIT ( 2023) 335 CTR 824\/ (2024) 296 Taxman 511 \/469 ITR 601( Delhi)( HC)"},"content":{"rendered":"<p>A search was conducted under section 132 concerning a group in Mumbai &#8211; Transfer of cases concerning assessee to Dy. Commissioner, Mumbai was proposed for administrative convenience and co-ordinated investigation carried out qua Suumaya Group \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0and order was passed transferring case of assessee from Delhi to Mumbai \u00a0.On writ the Court held that \u00a0since the \u00a0order did not bear a Document Identification No <strong>\u00a0(<\/strong>DIN,) which is a requirement of CBDT Circular No. 19\/2019, dated 14-8-2019, accordingly the order is\u00a0 \u00a0set aside\u00a0.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases &#8211; Order transferring case from Delhi to Mumbai was passed but said order did not bear a  Document Identification No (DIN) , which is a requirement of CBDT Circular No. 19\/2019, dated 14-8-2019-  Order is set aside . [ S. 127(2) 132, 133A ,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-42672","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b6g","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42672","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=42672"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42672\/revisions"}],"predecessor-version":[{"id":51614,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42672\/revisions\/51614"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}