A search operation was conducted under section 132 in case of a group of companies by Investigation Wing, Kolkata. As a result of said search in Kolkata Office, many incriminating documents were found and it was concluded that assessee was conducting business operations of lottery in jurisdiction of Kolkata Central Circle.\u00a0\u00a0 Notice under section 127 was issued to transfer income tax assessment file of assessee from Assessing Officer, Coimbatore to jurisdiction of Kolkata Central Circle. On writ \u00a0High Court held that transfer of a case from place where assessee had its place of residence or business to another place would cause inconvenience but if it was necessary in public interest then transfer on ground of proper and co-ordinated investigation could not be held to be impermissible in law and thus, transfer of assessee’s case did not require interference. Court held since transfer had already taken place, if authority concerned wanted to pass an order, it might proceed to do but it would not give a final effect to order till matter was heard on merits.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 127 : Power to transfer cases-Search-On SLP the Court held since transfer had already taken place, if authority concerned wanted to pass an order, it might proceed to do but it would not give a final effect to order till matter was heard on merits. [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-59256","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fpK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59256","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=59256"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59256\/revisions"}],"predecessor-version":[{"id":59257,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59256\/revisions\/59257"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}