Court :
HIGH COURT OF DELHI
Brief :
Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases - Block period 1-4-1987 to 10-2-1998 - Assessing Officer, Delhi, consequent to order allegedly passed under section 127 transferring assessee’s case from Bombay to Delhi, passed assessment order - Assessee’s case was that while passing an order under section 127, neither he was heard nor given any notice in respect thereof - Tribunal had recorded that despite several opportunities given to revenue to produce assessment order as well as alleged order under section 127 no such order had been produced and concluded that since there was no transfer order under section 127, Assessing Officer, Delhi had no jurisdiction to pass an assessment order - Whether there was any infirmity in order passed by Tribunal
Citation :
Commissioner of Income-tax
v.
Ganga Dhar Aggarwal
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