| Case ID |
4640a569-7ae6-43c0-b22a-506f3a901404 |
| Body |
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| Case Number |
D-2741 of 2016 |
| Decision Date |
Oct 09, 1991 |
| Hearing Date |
|
| Decision |
The court held that the expression 'case' in section 127 of the Income-tax Act encompasses not only ongoing proceedings but also those that have been finalized prior to the transfer date, including any future proceedings initiated thereafter. Although the first argument from the petitioner was dismissed, the transfer order was invalidated due to the Commissioner's failure to consider the petitioner's explanation regarding the transfer. The court quashed the order and mandated a fresh review, emphasizing the need for the Commissioner to consider all relevant facts and the petitioner's submitted explanations. |
| Summary |
In the case of Shyam & Co. vs. Commissioner of Income Tax, the Allahabad High Court examined the scope of the term 'case' as defined under section 127 of the Income-tax Act, 1961. The petitioner, a partnership firm engaged in auditing, challenged a transfer order issued by the Commissioner of Income-tax. The court ruled that the term 'case' encompasses all proceedings related to any assessment year, whether pending, completed, or initiated post-transfer. The court quashed the transfer order, stating that the Commissioner did not adequately consider the petitioner's arguments against the transfer, thereby necessitating a reconsideration of the case. This ruling underscores the importance of procedural fairness in administrative decision-making relating to tax assessments. Keywords: Income-tax Act, section 127, case transfer, Allahabad High Court, procedural fairness, tax assessment. |
| Court |
Allahabad High Court
|
| Entities Involved |
|
| Judges |
B.P. Jeevan Reddy, C.J.,
R.A. Sharma, J.
|
| Lawyers |
|
| Petitioners |
Shyam & Co.
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1991 SLD 2094,
(1991) 192 ITR 387
|
| Other Citations |
Bidi Supply Co. v. UOI [1956] 29 ITR 717 (SC)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
127
|