The Petitioner challenged a Notification issued under section 127 of the Act thereby ordering the transfer of the Petitioner\u2019s case from Coimbatore where the Petitioner\u2019s Registered Office was situated, to Kolkata where a search was conducted and some incriminating documents were seized, which had a direct link to Petitioner\u2019s business. In such circumstances, the Hon\u2019ble Madras High Court opined that it will be appropriate to carry out the assessment through circle where incriminating material has been seized based on the place of business of Petitioner, irrespective of the location of the Registered Office. The Hon\u2019ble Court observed that such transfer by virtue of section 127 of the Act was justified and that no prejudice would be caused due to the Notification as no adverse order was passed except the transfer of Petitioner\u2019s case.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 127: Power to transfer cases-Transfer of case from Coimbatore to Kolkata where the search was conducted-The incriminating documents seized had a direct link to Petitioner\u2019s business hence the transfer of the case was justified.[S.132, 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-50789","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ddb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50789","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=50789"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50789\/revisions"}],"predecessor-version":[{"id":50790,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50789\/revisions\/50790"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}