Abhishek Jain v. ITO & Anr.

INCOME TAX ACT, 1961

--Transfer of cases--Another AO having concurrent jurisdiction----Section 127 would come into play when case is to be transferred from AO having jurisdiction to a third officer not having jurisdiction over assessee in terms of directions of Board under section 120. Accordingly, there was no need to invoke and follow the procedure mentioned in sub-section (2) of section 127. --Question arose for consideration was whether AO was bound to follow the procedure mentioned in section 127(2) before transfer of assessee's case to another AO having concurrent jurisdiction. Held: Section 127 would come into play when case is to be transferred from AO having jurisdiction to a third officer not having jurisdiction over assessee in terms of directions of Board under section 120. Accordingly, there was no need to invoke and follow the procedure mentioned in sub-section (2) of section 127.

Income Tax Act, 1961 Section 127

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2009-10

IN THE DELHI HIGH COURT

SANJIV KHANNA & CHANDER SHEKHAR, JJ.

Abhishek Jain v. ITO & Anr.