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SC Upheld Income Tax Assessment Transfer Due to Coordinated Search Investigation
Case Law Details
- Case Name
- Alta Vista Info Solutions Private Limited & Anr Vs PCIT (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Alta Vista Info Solutions Private Limited & Anr Vs PCIT (Supreme Court of India)
The petitions before the Supreme Court of India arose from identical orders dated 07.11.2022 passed under Section 127(2) of the Income Tax Act, 1961, by which the assessments of the petitioners were centralised with the DCIT/ACIT (Central), Circle-01, Faridabad. The petitioners challenged these transfer orders primarily on the grounds that their registered office was situated in New Delhi and, therefore, jurisdiction could not be shifted to an authority outside Delhi, and that the impugned orders did not dis...
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