https://www.taxtmi.com/caselaws?id=334522 The court upheld the revenue's orders under Section 127 to centralize cases post search and seizure proceedings for coordinated investigations and assessments. It found the reasons given for transfer to Ghaziabad, despite assessees' objections based on inconvenience, to be valid and sufficient. The court rejected the assessees' argument that the notice lacked reasons, emphasizing that the brief rationale provided in the notices was acceptable under Section 127. Ultimately, the court dismissed the petitions, deeming them lacking in merit and upheld the revenue's decision to transfer jurisdiction for efficient investigations and assessments. en-us Wed, 02 Nov 2016 00:00:00 +0530 Tue, 15 Nov 2016 17:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334522 The court upheld the revenue's orders under Section 127 to centralize cases post search and seizure proceedings for coordinated investigations and assessments. It found the reasons given for transfer to Ghaziabad, despite assessees' objections based on inconvenience, to be valid and sufficient. The court rejected the assessees' argument that the notice lacked reasons, emphasizing that the brief rationale provided in the notices was acceptable under Section 127. Ultimately, the court dismissed the petitions, deeming them lacking in merit and upheld the revenue's decision to transfer jurisdiction for efficient investigations and assessments. Case-Laws Income Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334522