https://www.taxtmi.com/caselaws?id=261846 The court upheld the centralization of income tax assessment cases at Agra, rejecting the petitioners' claims of violating natural justice principles. Emphasizing the importance of reasons for transfers under Section 127 of the Income Tax Act, the court deemed the brief reason provided by the Income Tax Commissioner as compliant. It found no arbitrariness in the decision-making process, noting the necessity of centralized assessment proceedings due to the petitioners' business activities in Agra. The court dismissed the writ petition, affirming the transfer and centralization of cases at Agra. en-us Tue, 21 Jul 2015 00:00:00 +0530 Fri, 24 Jul 2015 15:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261846 The court upheld the centralization of income tax assessment cases at Agra, rejecting the petitioners' claims of violating natural justice principles. Emphasizing the importance of reasons for transfers under Section 127 of the Income Tax Act, the court deemed the brief reason provided by the Income Tax Commissioner as compliant. It found no arbitrariness in the decision-making process, noting the necessity of centralized assessment proceedings due to the petitioners' business activities in Agra. The court dismissed the writ petition, affirming the transfer and centralization of cases at Agra. Case-Laws Income Tax Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261846