{"id":338821,"date":"2025-01-10T17:00:00","date_gmt":"2025-01-10T11:30:00","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=338821"},"modified":"2025-01-15T11:07:11","modified_gmt":"2025-01-15T05:37:11","slug":"himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/","title":{"rendered":"\u2018Twin Conditions under S. 127 of Income Tax Act was not complied with\u2019; Himachal Pradesh HC grants relief to assessee whose tax assessment was wrongly transferred"},"content":{"rendered":"
\n

Himachal Pradesh High Court:<\/span> In an income tax appeal and a civil writ petition filed by the petitioner\/ assessee against the order of the Commissioner of Income Tax (Appeals)(‘CIT’) whereby the petitioner’s appeal was rejected and the best judgment assessment framed by the respondent 5, i.e., Income Tax Officer, Himachal Pradesh (‘ITO Himachal’), the Division Bench of Tarlok Singh Chauhan<\/span>* and Rakesh Kainthla, JJ., allowed the income tax appeal as well as the writ petition holding that the respondents did not comply with the procedure laid down in Section 127<\/a> of the Income Tax Act, 1961<\/a>(‘the Act’) in transferring the petitioner’s case from Delhi to Himachal Pradesh.<\/p>\n

Background<\/h3>\n

In 1997, the assessee established his partnership firm Deluxe Enterprises in Delhi. In 1999, he established a manufacturing unit in Himachal Pradesh.<\/p>\n

The assessee filed his income tax returns(‘returns’) since the inception in Delhi with respondent 4, i.e., Assistant Commissioner of Income Tax Circle, New Delhi (‘ITO Delhi’). In 2010, ITO Himachal issued notices under Section 143 (2)<\/a> and 142(1)<\/a> of the Act<\/a>, initiating proceedings under Section 144 for the assessment year 2009-2010.<\/p>\n

Aggrieved, the assessee filed an appeal before the CIT, Shimla, which was rejected. Thereafter, he preferred a second appeal before the Income Tax Appellate Tribunal, Chandigarh, against the order of the CIT. However, this appeal was also rejected. Hence, the present appeal was filed.<\/p>\n

Analysis and Decision<\/h3>\n

The Court noted that the assessee filed his returns with ITO Delhi since inception. Hence, the assessee’s returns, which were originally with ITO Delhi, could not have been unilaterally transferred to ITO Himachal without complying with the provisions of Section 127<\/a> of the Act<\/a>.<\/p>\n

The Court stated that the twin conditions that had to be complied with by the respondents for transferring the<\/span> assessee’s case were:<\/span><\/p>\n

    \n
  1. \n

    the assessee must be given a reasonable opportunity of being heard, and<\/p>\n<\/li>\n

  2. \n

    the reasons for the transfer must be recorded.<\/p>\n<\/li>\n<\/ol>\n

    The Court noted that, admittedly, the said procedure was not complied with. The explanation of the respondents that Section 127 was not attracted to the present case as it was only the ITO Himachal who had the authority to issue notices under Section 143(2) read with Section 142 (1) of the Act was deemed untenable by the Court.<\/p>\n

    The Court stated that the reasoning virtually amounted to putting the cart before the horse and being a judge in one’s cause. Raising a question and then answering it themselves was not sufficient ground to conclude that Section 127 was not attracted in the present case. The Court further stated that the issue had to be decided by taking recourse to Section 127 of the Act and not otherwise.<\/p>\n

    The Court noted that it was undisputed that in the present case, the assessing officer was changed and records were transferred to him, which could have only been done after compliance with Section 127 and an order passed in the absence of any reasons for transfer had to be construed as having been passed without application of mind. In this regard, the Court referred to Anand Chauhan v. Income Tax<\/span> 2014 SCC OnLine HP 5278<\/span><\/a>, where an identical issue had come up before the Court. The Court in the captioned case held that furnishing specific and intelligible reasons for the proposed transfer of the case is only a concomitant of the concept of reasonable opportunity enshrined in Sections 127 (1) and (2). Unless the assessee knows the precise reasons for the transfer, he would be handicapped in putting forth his objections effectively, and in case the transfer of the case is based on extraneous considerations, then issuance of show cause notice becomes meaningless and is reduced to an idle formality.<\/span><\/p>\n

    The Court held that a valuable right of the assessee was involved in the matter because when he objected to the jurisdiction of the assessing officer and transfer of his case, it could not have been adjudicated upon without affording him an opportunity of being heard and disclosing to him the reasons for not accepting his point of view.<\/p>\n

    Thus, the Court allowed the appeal as well as the writ petitions and set aside the impugned orders framing the best judgment assessment for the respective assessment years. However, the Court clarified that this judgment would not prevent the respondents from initiating proceedings afresh by resorting to Section 127 of the Act or initiating\/ continuing the proceedings through ITO Delhi.<\/p>\n

    [Deluxe Enterprises v. Income Tax Officer, 2025 SCC OnLine HP 44<\/a>, decided on 02-01-2025<\/span>]<\/p>\n

    *Judgment authored by Justice Tarlok Singh Chauhan<\/span><\/strong><\/p>\n\n

    Advocates who appeared in this case:<\/p>\n

    For the respondent:<\/span> Dy. SGI Balram Sharma, Rajiv Sharma, Ishan Kashyap<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    “A valuable right of assessee is clearly involved in the matter, when he objected to jurisdiction of the assessing officer and transfer of his case, which obviously could not have been adjudicated upon without affording an opportunity of hearing and disclosing to him the reasons for not accepting his point of view.”<\/p>\n","protected":false},"author":67011,"featured_media":318873,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2929,49353,31159,51168,13351,77415],"class_list":["post-338821","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Himachal_Pradesh_High_Court","tag-income-tax-assessment","tag-income-tax-returns","tag-section-127-of-income-tax-act","tag-transfer-of-case","tag-twin-conditions-under-section-127"],"yoast_head":"\nHimachal Pradesh HC grants relief in tax assessment transfer due to non-compliance of S. 127 | SCC Times<\/title>\n<meta name=\"description\" content=\"Himachal Pradesh HC granted relief to assessee whose tax assessment was wrongly transferred, cited non-compliance of twin conditions under S. 127\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u2018Twin Conditions under S. 127 of Income Tax Act was not complied with\u2019; Himachal Pradesh HC grants relief to assessee whose tax assessment was wrongly transferred\" \/>\n<meta property=\"og:description\" content=\"Himachal Pradesh HC granted relief to assessee whose tax assessment was wrongly transferred, cited non-compliance of twin conditions under S. 127\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-10T11:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-15T05:37:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Himachal-Pradesh-High-Court.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"887\" \/>\n\t<meta property=\"og:image:height\" content=\"591\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"\u2018Twin Conditions under S. 127 of Income Tax Act was not complied with\u2019; Himachal Pradesh HC grants relief to assessee whose tax assessment was wrongly transferred\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/\",\"name\":\"Himachal Pradesh HC grants relief in tax assessment transfer due to non-compliance of S. 127 | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Himachal-Pradesh-High-Court.webp\",\"datePublished\":\"2025-01-10T11:30:00+00:00\",\"dateModified\":\"2025-01-15T05:37:11+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"Himachal Pradesh HC granted relief to assessee whose tax assessment was wrongly transferred, cited non-compliance of twin conditions under S. 127\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Himachal-Pradesh-High-Court.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Himachal-Pradesh-High-Court.webp\",\"width\":887,\"height\":591,\"caption\":\"Himachal Pradesh High Court\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u2018Twin Conditions under S. 127 of Income Tax Act was not complied with\u2019; Himachal Pradesh HC grants relief to assessee whose tax assessment was wrongly transferred\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Himachal Pradesh HC grants relief in tax assessment transfer due to non-compliance of S. 127 | SCC Times","description":"Himachal Pradesh HC granted relief to assessee whose tax assessment was wrongly transferred, cited non-compliance of twin conditions under S. 127","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/","og_locale":"en_US","og_type":"article","og_title":"\u2018Twin Conditions under S. 127 of Income Tax Act was not complied with\u2019; Himachal Pradesh HC grants relief to assessee whose tax assessment was wrongly transferred","og_description":"Himachal Pradesh HC granted relief to assessee whose tax assessment was wrongly transferred, cited non-compliance of twin conditions under S. 127","og_url":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2025-01-10T11:30:00+00:00","article_modified_time":"2025-01-15T05:37:11+00:00","og_image":[{"width":887,"height":591,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Himachal-Pradesh-High-Court.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_title":"\u2018Twin Conditions under S. 127 of Income Tax Act was not complied with\u2019; Himachal Pradesh HC grants relief to assessee whose tax assessment was wrongly transferred","twitter_misc":{"Written by":"Editor","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/","url":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/","name":"Himachal Pradesh HC grants relief in tax assessment transfer due to non-compliance of S. 127 | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Himachal-Pradesh-High-Court.webp","datePublished":"2025-01-10T11:30:00+00:00","dateModified":"2025-01-15T05:37:11+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"Himachal Pradesh HC granted relief to assessee whose tax assessment was wrongly transferred, cited non-compliance of twin conditions under S. 127","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Himachal-Pradesh-High-Court.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Himachal-Pradesh-High-Court.webp","width":887,"height":591,"caption":"Himachal Pradesh High Court"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/01\/10\/himachal-pradesh-hc-grants-relief-assessee-non-compliance-with-twin-conditions-under-s-127\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"\u2018Twin Conditions under S. 127 of Income Tax Act was not complied with\u2019; Himachal Pradesh HC grants relief to assessee whose tax assessment was wrongly transferred"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Himachal-Pradesh-High-Court.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":299644,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/19\/himachal-pradesh-hc-milk-cream-is-a-product-different-from-milk-hence-not-exempted-from-tax\/","url_meta":{"origin":338821,"position":0},"title":"Milk cream is a product different from milk, hence not exempted from tax: Himachal Pradesh High Court","author":"Editor","date":"August 19, 2023","format":false,"excerpt":"\u201cA person who wishes to buy milk cream would not go to the market and ask for milk. He would only ask for milk cream because it is a separate product, though also a milk product.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"himachal pradesh high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/himachal-pradesh-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/himachal-pradesh-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/himachal-pradesh-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/himachal-pradesh-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":281366,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/10\/kamal-nath-petition-challenge-order-principal-commissioner-of-income-tax-transfer-of-proceedings-petition-dismissed\/","url_meta":{"origin":338821,"position":1},"title":"Calcutta High Court dismisses plea by Kamal Nath, Former Madhya Pradesh Chief Minister challenging transfer of IT proceedings from Kolkata to New Delhi","author":"Editor","date":"January 10, 2023","format":false,"excerpt":"In a high profile case involving senior Congress leader and former Madhya Pradesh Chief Minister Kamal Nath, challenging the order of transfer of proceedings by Income Tax Department involving several transactions of large scale collection of illegal money, the Court opined that (i) there is no absolute right to be\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Calcutta High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image95.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":286645,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/09\/assessment-officer-notice-initiation-re-assessment-proceedings-writ-petition-madhya-pradesh-high-court-alternative-remedy-available-admitted-examine-notice-legal-research-news\/","url_meta":{"origin":338821,"position":2},"title":"Availability of Alternative Remedy is not an absolute Bar to challenge re-opening of assessment: Madhya Pradesh High Court","author":"Ritu","date":"March 9, 2023","format":false,"excerpt":"The Madhya Pradesh High Court held that alternative remedy is not absolute bar for examining conditions to issue reassessment notice and admitted the petitions for the final hearing.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madhya Pradesh High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-681.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-681.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-681.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-681.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":6599,"url":"https:\/\/www.scconline.com\/blog\/post\/2015\/05\/05\/section-80-ib-of-the-income-tax-act-discussed\/","url_meta":{"origin":338821,"position":3},"title":"Section 80 IB of the Income Tax Act discussed","author":"Sucheta","date":"May 5, 2015","format":false,"excerpt":"Himachal Pradesh High Court- While deciding an appeal, where the Court was asked to determine three substantial questions as to whether the conversion of gram Dal into Besan powder, by a process of mere roasting and grinding, amounts to \u2018manufacture\u2019 and the profits so derived are eligible for deduction under\u2026","rel":"","context":"In "High Courts"","block_context":{"text":"High Courts","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/highcourts\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":283981,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/15\/additional-special-road-tax-not-manifestly-unjust-supreme-court-upholds-validity-of-section-3a-3-himachal-pradesh-motor-vehicles-taxation-act-1972-legal-research-legal-news-updates\/","url_meta":{"origin":338821,"position":4},"title":"‘Additional Special Road Tax not manifestly unjust’; Supreme Court upholds validity of Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972","author":"Editor","date":"February 15, 2023","format":false,"excerpt":"The State of Himachal Pradesh had appealed against the High Court's decision which held Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972 as ultra vires of the powers conferred upon the State Government under the Constitution of India. The Supreme Court set aside the said judgment of\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"\u2018Additional Special Road Tax not manifestly unjust\u2019; Supreme Court upholds validity of Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-112.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":272209,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/25\/appropriate-high-court-itat-appeal-under-section-260a-income-tax-act-where-assessing-officer-situated-supreme-court-legal-research-tax-law-news\/","url_meta":{"origin":338821,"position":5},"title":"Appropriate High Court for filing an appeal under Section 260A of the Income Tax Act would be the one where the Assessing Officer is situated: Supreme Court","author":"Prachi Bhardwaj","date":"August 25, 2022","format":false,"excerpt":"\u201cA judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/338821","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=338821"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/338821\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/318873"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=338821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=338821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=338821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}