https://www.taxtmi.com/caselaws?id=233568 The Bombay HC quashed a transfer order under Section 127(1) of the Income Tax Act for lack of proper reasoning. The Commissioner had transferred the case for coordinated investigation without providing specific reasons explaining why the transfer was necessary. Following the SC precedent in Ajantha Industries, the HC held that mere mention of coordinated investigation is insufficient; the Commissioner must record reasons justifying the transfer's necessity. The matter was remanded to the Commissioner to pass a fresh order after providing opportunity to the petitioner and recording proper reasons in accordance with law. en-us Tue, 19 Feb 2013 00:00:00 +0530 Thu, 12 Jun 2025 16:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233568 The Bombay HC quashed a transfer order under Section 127(1) of the Income Tax Act for lack of proper reasoning. The Commissioner had transferred the case for coordinated investigation without providing specific reasons explaining why the transfer was necessary. Following the SC precedent in Ajantha Industries, the HC held that mere mention of coordinated investigation is insufficient; the Commissioner must record reasons justifying the transfer's necessity. The matter was remanded to the Commissioner to pass a fresh order after providing opportunity to the petitioner and recording proper reasons in accordance with law. Case-Laws Income Tax Tue, 19 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233568