Section 127 would apply only to those cases where there is a transfer of a case from one jurisdiction to other, and not a transfer of jurisdiction of assessee from one place to another.
Alliance Broadcasting (P.) Ltd. v. ACIT – [2023] 152 taxmann.com 292 (Madras).
ITAT directs AO to allow credit of tax deducted on sale of property even though buyer did not deposit it with the Govt. Revenue cannot deny TDS credit to assessee and only option left for revenue was to proceed against deductor by holding him to be assessee in default.
Rajesh Dadu v. DCIT – [2023] 152 taxmann.com 224 (Hyderabad – Trib.).
Sec. 143 – Scrutiny assessment – Scrutiny notice not valid if it is not issued as per CBDT’s instruction for selection of a case for assessment.
CIT v. Crystal Phosphates Ltd. – [2023] 152 taxmann.com 232 (Punjab & Haryana).
Provisions of section 68 (cash credits) could not be invoked if assessee declared income on presumptive basis u/s 44AD.
Sumit Gahlot v. ITO – [2023] 152 taxmann.com 185 (Jodhpur – Trib.).
CBDT notifies missing ‘Annexure II’ to Form 34E applicable to notified residents seeking advance ruling.
G.S.R. 546(E), dated 26-7-2023.
TCS provisions applicable on compounding fees received from illegal miners and transporters of minerals.
Distt. Mining Officer, Bamtara v. DCIT (TDS) – [2023] 152 taxmann.com 583 (Raipur – Trib.).