{"id":49258,"date":"2024-12-28T11:48:02","date_gmt":"2024-12-28T06:18:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-cit-v-sunil-kumar-sharma-2024-159-taxmann-com-179-karnhc-editorial-cit-appeals-v-sunil-kumar-sharma-2024-300-taxman-601-sc\/"},"modified":"2024-12-28T11:48:02","modified_gmt":"2024-12-28T06:18:02","slug":"dy-cit-v-sunil-kumar-sharma-2024-159-taxmann-com-179-karnhc-editorial-cit-appeals-v-sunil-kumar-sharma-2024-300-taxman-601-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-cit-v-sunil-kumar-sharma-2024-159-taxmann-com-179-karnhc-editorial-cit-appeals-v-sunil-kumar-sharma-2024-300-taxman-601-sc\/","title":{"rendered":"Dy.CIT v. Sunil Kumar Sharma (2024) 159 taxmann.com 179 (Karn)(HC) Editorial : CIT (Appeals) v. Sunil Kumar Sharma (2024) 300 Taxman 601 (SC)"},"content":{"rendered":"<p>\u00a0<\/p>\n<p>Dismissing the appeal of the Revenue the against the single Judge, division bench held\u00a0\u00a0 that \u00a0where 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. Order of Single Judge is affirmed.\u00a0 (AY. 2012-13 to 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases-Opportunity of hearing-No reasonable opportunity had been provided before transferring case and officer of Bangalore  to Delhi-Order of single Judge is affirmed.[S. 124, 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-49258","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cOu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49258","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=49258"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49258\/revisions"}],"predecessor-version":[{"id":49259,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49258\/revisions\/49259"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}