HC upheld the Section 127 transfer of the assessee's file from...

HC upheld the Section 127 transfer of the assessee's file from Panchkula to Central Circle-II, Chandigarh as a valid administrative action taken in furtherance of administrative exigency; the transfer was preceded by opportunity of hearing and recorded the representative's no-objection, which was not specifically impugned. The Court held that such an exercise of power is amenable to challenge only on grounds of mala fides or absence of public/revenue interest, and cannot be indirectly attacked after failure to contest the transfer earlier. Notices issued under Sections 142 and 148 were held not liable to be quashed on account of the transfer, and the transfer remains valid even if related search and seizure proceedings are quashed.

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