Centralising tax assessments after search-and-seizure: s.127 jurisdiction transfer upheld for coordinated investigation; challenge dismissed.

The dominant issue was whether transfer of jurisdiction under s. 127 to centralize the assessees' assessments with the Central Circle was legally sustainable. The HC held, and the SC affirmed, that the transfer orders disclosed germane reasons-centralization for coordinated investigation and assessment arising from a search and seizure operation-and that the asserted absence of nexus between the assessees and the searched persons was factually untenable. Consequently, the SC declined to interfere with the HC's upholding of the s. 127 transfer orders and dismissed the SLP.

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Delay condoned. Heard. The Court "do[es] not find good ground to interfere with the impugned judgment and order of the High Court." Consequentially, the Special Leave Petition is dismissed. Pending application(s), if any, shall stand disposed of.

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