June 2023
Section 127 – Transfer of case – Instructions of CBDT dated 17th September, 2008 – cogent material or reasons, for the transfer of the case should be disclosed – request for transfer of jurisdiction is not binding:
By Ajay R. Singh, Advocate
7 Kamal Varandmal Galani vs. PCIT -19
[WP (L) No. 38534 of 2022,
Dated: 20th April, 2023, (Bom) (HC)]
Section 127 – Transfer of case – Instructions of CBDT dated 17th September, 2008 - cogent material or reasons, for the transfer of the case should be disclosed - request for transfer of jurisdiction is not binding:
The Petitioner has been filing his income returns in Mumbai for the last 22 years, the last of which was filed electronically from Mumbai on 31st December, 2021 for the A.Y. 2021-22. A notice dated 24th June, 2022 came to be issued by the PCIT - 19 informing the Petitioner regarding the proposed transfer of assessment jurisdiction from the DCIT -19(3) to the DCIT Central Circle-3, Jaipur, with a view to enable a proper and co-ordinated assessment along with the assessment in the case of Veto Group, Jaipur on whom search proceedings were conducted under section 132 of the Act. The show cause notice stated that the PCIT (Central), Rajasthan vide a communication dated 16th February, 2022 had proposed for centralisation of the case of the Petitioner with Vito Group at Jaipur and, therefore, the Petitioner was asked to file his submissions in that regard.
Section 127 of the Act authorises
inter alia the Principal Chief Commissioner to transfer any case from one or more AO subordinate to him to any other AO also subordinate to him, after recording reasons and
