{"id":4713,"date":"2019-04-04T12:06:59","date_gmt":"2019-04-04T12:06:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dilip-tanaji-kashid-v-m-l-karmakar-principal-cit-2018-169-dtr-319-304-ctr-436-bom-hc\/"},"modified":"2019-04-04T12:06:59","modified_gmt":"2019-04-04T12:06:59","slug":"dilip-tanaji-kashid-v-m-l-karmakar-principal-cit-2018-169-dtr-319-304-ctr-436-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dilip-tanaji-kashid-v-m-l-karmakar-principal-cit-2018-169-dtr-319-304-ctr-436-bom-hc\/","title":{"rendered":"Dilip Tanaji Kashid v. M.L. Karmakar Principal CIT (2018) 169 DTR 319 \/  304 CTR 436 (Bom)( HC)"},"content":{"rendered":"<p><em>Allowing the petition the Court held that Centralisation Committee is not the authority, envisaged u\/s 127(2).The Revenue has not placed anything on record to show that CCIT, Pune has given consent to request of CCIT (Central), Mumbai so as to constitute agreement as a pre-condition for invoking powers u\/s 127. \u201cAbsence of dissenting note\u201d from officer of equal rank who has to agree to the proposed transfer would not constitute agreement, envisaged u\/s. 123(2)(a). Thus, the impugned order was without jurisdiction.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases-Transfer of  case from Kolhapur to Mumbai &#8211; \u201cCentralisation Committee\u201d which took decision for transfer of jurisdiction, is not authority envisaged u\/s 127(2)- Absence of dissenting note\u201d from officer of equal rank who has to agree to proposed transfer would not constitute agreement, envisaged u\/s 123(2)(a)\u2013Transfer  order was  quashed. [S. 123(2)(a), 127(2)]<\/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-4713","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1e1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4713","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=4713"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4713\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}