https://www.taxtmi.com/caselaws?id=329614 The court set aside the order transferring assessment cases from Bharuch to Kolkata under Section 127 of the Income Tax Act, 1961. The court found the transfer unjustified as no search action had been taken against the petitioner, rendering the reasons provided for the transfer insufficient. Despite objections raised by the petitioner and concerns regarding operational difficulties, the court ruled in favor of the petitioner, emphasizing the lack of substantial grounds for the transfer. The court allowed the petition and issued directions regarding the limitation period for completing assessments. en-us Tue, 28 Jun 2016 00:00:00 +0530 Wed, 06 Jul 2016 03:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329614 The court set aside the order transferring assessment cases from Bharuch to Kolkata under Section 127 of the Income Tax Act, 1961. The court found the transfer unjustified as no search action had been taken against the petitioner, rendering the reasons provided for the transfer insufficient. Despite objections raised by the petitioner and concerns regarding operational difficulties, the court ruled in favor of the petitioner, emphasizing the lack of substantial grounds for the transfer. The court allowed the petition and issued directions regarding the limitation period for completing assessments. Case-Laws Income Tax Tue, 28 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329614