R.71 Transfer of cases U.P. VAT RULES

 

R.71    Transfer of cases-
 
(1)        The Commissioner, and subject to general control of the Commissioner a Special Commissioner and an Additional Commissioner posted in the office of the Commissioner, may transfer any case or class of cases at any stage from one assessing authority to another assessing authority or to any officer subordinate to him.
(2)        The Additional Commissioner or Joint Commissioner (Executive) may, subject to the general control of the Commissioner, also transfer any case or class of cases at any stage from one assessing authority to another assessing authority within his zone or, as the case may be, within his region. 
(3)        (a)        The Commissioner may, before the commencement of the hearing of an appeal, either on its own motion or on the application of the appellant, transfer any case or class of cases from one Additional Commissioner (Appeals) to another Additional Commissioner (Appeals) or from one Joint Commissioner (Appeals) to another Joint Commissioner (Appeals) or an Additional Commissioner (Appeals). 
(b)        The President of the Tribunal may, at any stage after the commencement of the hearing of an appeal, on an application made by the appellant or the Commissioner, transfer any case or class of cases from one Additional Commissioner (Appeals) to another Additional Commissioner (Appeals) and from one Joint Commissioner (Appeals) to another Joint   Commissioner (Appeals) or to an Additional Commissioner (Appeals)
Explanation 1:           Unless otherwise directed, the officer, to whom a case is transferred under sub-rule (1) or sub-rule (2), shall have `such powers as the officer from whom the case was transferred had, and he may proceed from the stage at which the case was so transferred. 
Explanation 2:           For the purposes of this rule, hearing shall be deemed to have commenced on the issue of notice referred to in sub-rule (2) of rule 62.
(4)        The Commissioner may transfer any case or class of cases at any stage of proceeding from an officer authorized under section 56 to any other such officer.

WHY CHOOSE US?

We are team of professionals having vast experience in business setup and post compliances. We have helped hundreds of business in their set up and compliances. We use this knowledge and expertise to help our clients to take their business to the next level with results driven solutions.

OUR VISION

We believe in offering top quality and timely services. “To be a quality service provider, supporting global client base in their accounting, transaction, legal and taxation requirements.”We are a company of promise and possibilities. Each day represents a fresh opportunity to share Our Vision.

OUR MISSION

Our mission is to provide One-Stop solution to our clients for their business, financial and regulatory requirements.
We focus on timely, innovative, proactive and independent assurance, financial and tax services to our client and optimize stakeholders' value.

OUR OBJECTIVE

Our objective is to create and sustain long term relationship with our clients and provide one stop solutions for their requirements.

Our employees ideas and inspiration create opportunities constantly, and without limits.


Services

Taxation

Enhancing a stakeholder value is a fundamental concept, which drives every management effort in the modern business environment. Progressive and bottom – line focused managements have realized that taxes should be viewed as a dynamic item of cost, rather than a passive charge on the profits....

Read More

Advisory Service

Managing Risk to enhance performance to truly manage risk, it is vital to enable the right frameworks. We help enhance your business performance by building strong risk management frameworks into the very core of your business processes. This enables us to minimize...

Read More

Assurance

Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accordance with various GAAP's (IGAAP/US GAAP / IFRS / other international GAAP) under applicable auditing standards. Our audit methodology is compliant...

Read More

Admin Login

Employee Login

Get in Touch

Contact us

  • A-615, The I-Thum, Plot No. A-40,
    Sector 62 Noida, U.P. 201309
  • +91 - 9810464925
  • gargrajk@gmail.com, admin@carajgarg.com
  • www.carajgarg.com

Quick links

Our Services

Taxation Services

Copyrights 2017 © CA RAJ GARG. All Rights Reserved
Powered By AEM SOLUTIONS