{"id":55933,"date":"2025-08-16T10:23:09","date_gmt":"2025-08-16T04:53:09","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pradeep-kumar-kajaria-v-uoi-2025-303-taxman-111-calhc\/"},"modified":"2025-08-16T10:23:09","modified_gmt":"2025-08-16T04:53:09","slug":"pradeep-kumar-kajaria-v-uoi-2025-303-taxman-111-calhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pradeep-kumar-kajaria-v-uoi-2025-303-taxman-111-calhc\/","title":{"rendered":"Pradeep Kumar Kajaria v. UOI (2025) 303 Taxman 111 (Cal)(HC)"},"content":{"rendered":"<p>Following a search, the assessee\u2019s case was transferred from Kolkata to Dhanbad citing \u201cincriminating material\u201d and CBDT instructions, without furnishing the material or affording hearing. The Court found that the reasons were vague, unsubstantiated, and that there was no documented agreement between the Principal Commissioners of Kolkata and Central Patna as required under S.\u00a0 127(2). Such lapses rendered the transfer order invalid, and all consequential notices were quashed.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases-Search and seizure-No compliance with requirement of agreement between jurisdictional Principal Commissioners-Transfer order set aside [S. 127(2), 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-55933","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ey9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55933","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=55933"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55933\/revisions"}],"predecessor-version":[{"id":55934,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55933\/revisions\/55934"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}