Power to transfer cases

The Director General, Chief Commissioner, or Commissioner may transmit any case from one or more Evaluating Officers under him (whether with or without legislative authority) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also under him, after giving the assessee a sensible opportunity to be heard in the matter, wherever possible, and after documenting his reasons for doing so.

When the Director General, Chief Commissioner, or Commissioner is not the same as the Assessing Officer(s) from whom the case is to be moved and the Assessing Officer(s) to whom the case is to be transferred:-

(a) In the event that the Directors General, Chief Commissioners, or Commissioners to whom such Assessing Officers are subordinate are in agreement, the Director General, Chief Commissioner, or Commissioner from whose authority the case is to be transferred may, after providing the assessee with a reasonable opportunity to be heard in the matter, wherever possible, and after recording his reasons for doing so, transfer the order;

(b) The Board or any other Director General, Chief Commissioner, or Commissioner that the Board may, by notification in the Official Gazette, authorise in this regard may, in the event that the Directors General, Chief Commissioners, or Commissioners aforesaid are not in contract, pass the order transferring the case.

Good article on section 12a of income tax act.

The first response must adhere to two requirements:-

(i) the assessee must have a fair opportunity to be heard; and 

(ii) the transfer's motivations must be documented.

In accordance with Section 127(2) of the Act, the petitioner was given the show induce notice dated 28.01.2019 on that day, giving them roughly two weeks to submit their objections. As stated in that notice, the reasons for the proposed transfer are that thorough, organised, and centralised investigation. The petitioner filed a letter on January 31, 2019, stating that they had no issues to a thorough inquiry and coordination but added that the transfer was unnecessary for the stated goal and asked for more time to submit their complaints.

Additionally, they looked for the pertinent records and the precise justifications for the intended transfer. The petitioner was then served a notice dated 11.02.2019 setting the hearing date for 18.02.2019. The petitioner issued a letter on February 16, 2019, restating its earlier position and demands. The contested order was subsequently adopted. The petitioner's knowledgeable attorney bases this argument on the Principal Commissioner of Income Tax's ruling that, in the absence of transfer-related justifications, the aforementioned decision must be interpreted as having been made without consideration.

You are here to visit the web URL 80g exemption list.