https://www.taxtmi.com/caselaws?id=2466 The court upheld the validity of transferring income-tax assessment proceedings from Delhi to Chandigarh, citing administrative convenience and centralization of business operations in Chandigarh as justifications. The court found the reasons for the transfer were adequately communicated, procedural fairness was maintained, and no evidence supported coercion allegations. The court dismissed claims of inadequate reasons, violation of natural justice, and procedural unfairness, ultimately upholding the transfer order and dismissing the writ petition. en-us Fri, 19 May 2006 00:00:00 +0530 Thu, 31 Jul 2008 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2466 The court upheld the validity of transferring income-tax assessment proceedings from Delhi to Chandigarh, citing administrative convenience and centralization of business operations in Chandigarh as justifications. The court found the reasons for the transfer were adequately communicated, procedural fairness was maintained, and no evidence supported coercion allegations. The court dismissed claims of inadequate reasons, violation of natural justice, and procedural unfairness, ultimately upholding the transfer order and dismissing the writ petition. Case-Laws Income Tax Fri, 19 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2466