https://www.taxtmi.com/caselaws?id=234458 The court upheld the order transferring assessment cases from Dibrugarh to New Delhi under section 127(2)(a) of the Income-tax Act, 1961, citing the necessity for centralized investigation and administrative convenience. The decision was based on findings of tax evasion in Delhi, concurrence from New Delhi authorities, and the need for detailed investigations in Delhi and the North East. The court found no personal mala fides, supported the centralization of cases in New Delhi, and emphasized compliance with procedural requirements for effective investigation and administrative convenience. en-us Wed, 30 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234458 The court upheld the order transferring assessment cases from Dibrugarh to New Delhi under section 127(2)(a) of the Income-tax Act, 1961, citing the necessity for centralized investigation and administrative convenience. The decision was based on findings of tax evasion in Delhi, concurrence from New Delhi authorities, and the need for detailed investigations in Delhi and the North East. The court found no personal mala fides, supported the centralization of cases in New Delhi, and emphasized compliance with procedural requirements for effective investigation and administrative convenience. Case-Laws Income Tax Wed, 30 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234458