Advantage Strategic Consulting Private Ltd. vs Principal Commissioner Of Income Tax And Another

Authority: High Court Date: 2017-12-05 AY: 2012-13 Section: 127, 142(1), 148, 263 Acts: Income Tax Act 1961, Foreign Exchange Management Act 1999 Result: Revenue Citation: (2017) 100 CCH 0245 ChenHC (2018) 400 ITR 0405 (Mad) Justices: T.S. SIVAGNANAM, J. Appeal No: W.P. No. 35408 of 2016 & W.M.P.No.30475 to 30478 of 2016
Whether the transfer of assessment jurisdiction under Section 127 of the Income Tax Act without providing opportunity of hearing and recording reasons is valid when the transfer is within the same city --- Held No. Whether the petitioner's case can be clubbed with search and seizure cases of another group based on minimal shareholding --- Held No.

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