Case Law Details
Achintya Securities Private Limited Vs Union Of India And 4 Others (Allahabad High Court)
In a recent judicial pronouncement, the Allahabad High Court delved into the intricacies of procedural fairness concerning the transfer of tax assessment jurisdiction. The case of Achintya Securities Private Limited Vs Union Of India And 4 Others brought to light the necessity of adhering to legal provisions and principles of natural justice in administrative actions.
Background:
Achintya Securities Private Limited, the petitioner, approached the court to challenge orders issued by the Principal Commissioner of Income Tax under Section 127 of the Income Tax Act, 1961. These orders sought to transfer the jurisdiction of assessing the petitioner’s tax liabilities from Kanpur to Mumbai.
Key Arguments and Findings:
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