https://www.taxtmi.com/caselaws?id=253674 The court upheld the validity of the transfer order under Section 127 of the Income Tax Act, emphasizing that CBDT circulars do not override statutory powers. It confirmed the jurisdiction of the first respondent, stating that territorial boundaries were not violated. The court emphasized that CBDT circulars on pecuniary jurisdiction are for administrative convenience and do not supersede statutory provisions. The transfer order was deemed justified for equitable workload distribution and administrative efficiency. The writ petitions were dismissed, with the court emphasizing the primacy of statutory powers over administrative guidelines. en-us Thu, 27 Nov 2014 00:00:00 +0530 Tue, 26 May 2026 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253674 The court upheld the validity of the transfer order under Section 127 of the Income Tax Act, emphasizing that CBDT circulars do not override statutory powers. It confirmed the jurisdiction of the first respondent, stating that territorial boundaries were not violated. The court emphasized that CBDT circulars on pecuniary jurisdiction are for administrative convenience and do not supersede statutory provisions. The transfer order was deemed justified for equitable workload distribution and administrative efficiency. The writ petitions were dismissed, with the court emphasizing the primacy of statutory powers over administrative guidelines. Case-Laws Income Tax Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253674