Transfer / Centralization order u/s 127 - The High court found...

Transfer / Centralization order u/s 127 - The High court found that the centralization was within the legal bounds provided by Section 127, which allows for case transfers for administrative efficiency and coordinated investigation. The need for centralization was substantiated by the discovery of incriminating material linking the assessee to other parties involved in the investigation. - Regarding compliance with Section 127: The court noted that the procedural requirements were met, including providing a reasonable opportunity for the assessee to be heard and adequately addressing and recording reasons for the transfer, which aligns with the legislative intent of Section 127. - The Delhi High Court dismissed the writ petitions.

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