{"id":64676,"date":"2026-10-01T18:41:17","date_gmt":"2026-10-01T13:11:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/b-and-b-mercantile-p-ltd-v-dit-inv-2026-310-taxman-345-349-ctr-745-raj-hc\/"},"modified":"2026-10-01T18:41:17","modified_gmt":"2026-10-01T13:11:17","slug":"b-and-b-mercantile-p-ltd-v-dit-inv-2026-310-taxman-345-349-ctr-745-raj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/b-and-b-mercantile-p-ltd-v-dit-inv-2026-310-taxman-345-349-ctr-745-raj-hc\/","title":{"rendered":"B and B Mercantile (P.) Ltd. v. DIT (INV) (2026) 310 Taxman 345 \/349 CTR 745 (Raj.)(HC)"},"content":{"rendered":"<p>\u00a0The case was transferred from the Deputy Commissioner, Central Circle, Alwar to the Assistant Commissioner, Central Circle-2, Faridabad for coordinated investigation, after a show cause notice setting out reasons. Held that the transfer was a valid exercise of administrative power, particularly as the assessee had earlier itself sought transfer to Central Circle-2, Faridabad; there was no fault in the order of transfer. (AY. 2006-07 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127: Power to transfer cases-Coordinated investigation-Transfer from Alwar to Faridabad after show cause notice and reasons-Transfer valid. [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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64676","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gPa","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64676","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=64676"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64676\/revisions"}],"predecessor-version":[{"id":64677,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64676\/revisions\/64677"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}