[aaykarbhavan] Jurisdiction couldn’t be transferred for co-ordinated investigation if assessee wasn’t given a chance to speak

 

Jurisdiction couldn't be transferred for co-ordinated investigation if assessee wasn't given a chance to speak

June 3, 2014[2014] 45 taxmann.com 222 (Bombay)

IT: Where pursuant to search proceedings carried out in case of connected concern, jurisdiction of assessee's case was transferred from one place to another place for purpose of co-ordinated investigation, in view of fact that said order was passed without giving assessee details of document seized and opportunity of being heard, there being violation of principles of natural justice, order so passed deserved to be set aside

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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