{"id":49256,"date":"2024-12-28T11:46:52","date_gmt":"2024-12-28T06:16:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-appeals-v-sunil-kumar-sharma-2024-300-taxman-601-sc-editorial-dy-cit-v-sunil-kumar-sharma-2024-159-taxmann-com-179-karnhc\/"},"modified":"2024-12-28T11:46:52","modified_gmt":"2024-12-28T06:16:52","slug":"cit-appeals-v-sunil-kumar-sharma-2024-300-taxman-601-sc-editorial-dy-cit-v-sunil-kumar-sharma-2024-159-taxmann-com-179-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-appeals-v-sunil-kumar-sharma-2024-300-taxman-601-sc-editorial-dy-cit-v-sunil-kumar-sharma-2024-159-taxmann-com-179-karnhc\/","title":{"rendered":"CIT (Appeals) v. Sunil Kumar Sharma (2024) 300 Taxman 601 (SC) Editorial :Dy.CIT v. Sunil Kumar Sharma (2024) 159 taxmann.com 179 (Karn)(HC)"},"content":{"rendered":"<p>High Court held that section 127 connotes providing reasonable opportunity to assessee and passing assessment order based on reasons and where no reasonable opportunity had been provided before transferring case and officer of Bangalore had sent Notice and Assessment order to assessee who was a resident of Delhi, it was in total violation of section 127.\u00a0\u00a0 SLP filed against the\u00a0 order of High Court is dismissed.\u00a0 (AY. 2012-13 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases-Opportunity of hearing-Bangalore to Delhi-High Court held that no opportunity of hearing was given-Order High Court  is affirmed-SLP of Revenue is dismissed.[S. 124, Art. 136]<\/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-49256","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cOs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49256","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=49256"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49256\/revisions"}],"predecessor-version":[{"id":49257,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49256\/revisions\/49257"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}