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Hence, there was no statutory requirement for notice or prior intimation for change in jurisdiction to the assessee. We have also considered the case laws on which the assessee has placed.
Hence, there was no statutory requirement for notice or prior intimation for change in jurisdiction to the assessee. We have also considered the case laws on which the assessee has placed.
Section 127 does not require the concerned officer to grant an assessee a personal hearing in respect of the proceedings under Section 127 (1) and (2) even where it is possible to do so. The High.
New notice is not required to be issued by the new assessing authority if notice has already been issued by the assessing authority from whom case is transferred.
Understanding the Context
In essence, Section 24 empowers the District Judge or High Court to proactively intervene and transfer cases in the interest of justice and efficiency, even if no formal application for transfer has been filed,.
Section 22 of CPC provides for transfer of suits, where jurisdiction of the suit lies in two or more Courts and the suit is instituted in one of such Court, the defendant, after giving notice to other.
PTER 13 Transfer and Withdrawal of Suits and Appeals Transfer of part-heard casesSection 24 of the Code of Civil Procedure provides for the transfer of suits, appeal.
Section 144B (8) of the Income-tax Act provides that National Faceless Assessment Centre may for transfer case to Jurisdictional Assessing Officer at any stage of assessment proceedings.
Key Insights
Under Section 22, the defendant in a case has the right to apply for the transfer of the case to another court if the suit could have been filed in more than one court.
Held: The Supreme Court ruled that the court cannot order the transfer or withdrawal of a suit merely because the parties agree to it. The court must always consider the interests of justice and.
The application for transfer must be made to the Court before the resolution of the issues between the parties in the case. Once the application for transfer has been submitted by one party,.
