https://www.taxtmi.com/caselaws?id=238527 The court upheld the transfer of pending assessment cases from Bhavnagar to Ahmedabad under section 127(2) of the Income-tax Act, 1961. It found that the reasons provided for the transfer were adequate, procedural requirements were met, and the transfer was made in the public interest and for effective investigation. The court emphasized the importance of recording and communicating reasons for such transfers and concluded that as long as the decision was bona fide and in the interest of revenue, judicial interference was unwarranted. The petitions challenging the transfer were dismissed. en-us Wed, 23 Jan 2013 00:00:00 +0530 Thu, 24 Oct 2013 21:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238527 The court upheld the transfer of pending assessment cases from Bhavnagar to Ahmedabad under section 127(2) of the Income-tax Act, 1961. It found that the reasons provided for the transfer were adequate, procedural requirements were met, and the transfer was made in the public interest and for effective investigation. The court emphasized the importance of recording and communicating reasons for such transfers and concluded that as long as the decision was bona fide and in the interest of revenue, judicial interference was unwarranted. The petitions challenging the transfer were dismissed. Case-Laws Income Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238527