https://www.taxtmi.com/caselaws?id=234427 The court upheld the transfer of assessment cases from Guwahati to Delhi under section 127 of the Income-tax Act, 1961, related to receipt of bogus share capital by the Brahmaputra group. The court found the transfer justified for effective investigation, emphasizing the nexus of the petitioners with the group under scrutiny. While dismissing the petition, the court allowed potential transfer back to Guwahati post-assessment in Delhi. en-us Tue, 08 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234427 The court upheld the transfer of assessment cases from Guwahati to Delhi under section 127 of the Income-tax Act, 1961, related to receipt of bogus share capital by the Brahmaputra group. The court found the transfer justified for effective investigation, emphasizing the nexus of the petitioners with the group under scrutiny. While dismissing the petition, the court allowed potential transfer back to Guwahati post-assessment in Delhi. Case-Laws Income Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234427