“Section 127(2)”

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income ... erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income ... erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE -13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income ... erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income ... erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income ... erred in upholding the assumption of jurisdiction by the Ld. DCIT, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income

TUFEL,GURGAON vs. ITO,WARD 4(4),GURGAON, GURGAON

{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI\nBEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

statutory framework. III. Effect of Transfer and Centralization under Section 127 1. The assessee's case was validly transferred and centralized under Section 127(2)(a) of the Act from the to the Central Circle under the charge of the Ld. PCIT (Central-2), New Delhi. 2. By virtue ... Apex Court has categorically held that the absence of disagreement will not be tantamount to an agreement as visualized under section 127(2)(a) which contemplates positive state of mind of the two jurisdictional Principal Commissioners of Income Tax. The agreement contemplated by clause (a) of sub- section (2

KUNSHAN Q TECH MICROELECTRONICS (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, CENTRAL CIRCLE-30, DELHI

{ "clean_text": "ORDER\nPER C.N. PRASAD, JM:\nThis appeal is filed by the assessee against final assessment order dated 29.10.2024

JSP PROJECTS (P) LTD,DELHI vs. DCIT, CENTRAL CIRCLE-13, DELHI/SOUTH DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2014-15] M/S Jsp Projects Private Dcit, Central Circle-13, 2Nd Floor, Income Tax Building, Limited, C/O- Ca Vaibhav Goel, 75, Vs E-2 Ara Centre, Jhandewalan Navyug Market, First Floor, Extension, Delhi-110055 Ghaziabad(Up) Uttar Pradesh-201001 Pan-Aadcj0677L Appellant Respondent Assessee By Shri Ved Jain, Adv. Ms. Uma Upadhyay, Ca & Shri Aditya Garg, Adv. Revenue By Ms. Amisha S. Gupta, Cit-Dr Date Of Hearing 15.10.2025 Date Of Pronouncement 09.01.2026 Order Per Amitabh Shukla, Am

erred in upholding the assumption of jurisdiction by the La. DCI, Central Circle-28, Delhi, based on a transfer order under Section 127(2) of the Income Tax Act, 1961, without recording any reasons. That the order passed under Section 127(2) of the Income

GURUCHARAN SINGH HORA,RAIPUR vs. DCIT,CENTRAL CIRCLE-8, DELHI

Appeal is partly allowed in above terms

153A of the Act. Rejected accordingly. 5. Next substantive issue between the parties is that of assessee’s substantive ground no. 1 challenging section 127(2) transfer order from ITO-1, Raipur to ACIT, Central Circle-1, Delhi. We are of the considered view that neither there is any material

SHRI NARENDRA CHARITABLE TRUST,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH

SHAKUNTALAM EDUCATIONAL SOCIETY EAST DELHI,NEW DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3, DELHI

In the result, the assessees’ appeals are allowed

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH

ADARSH SHIV SHAKTI SHIKSHA SAMITI,DELHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 3, DELHI

In the result, the assessees’ appeals are allowed

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : DELHI BEFORE, SHRI C.N. PRASAD, JUDICIAL MEMBER AND SH. M. BALAGANESH