https://www.taxtmi.com/caselaws?id=334587 The court upheld the legality of the impugned order and notice under Section 127(1) of the Income Tax Act, emphasizing the importance of recording and communicating specific reasons for transfers. Despite the assessee's challenge citing the lack of precise reasons, the court deemed administrative convenience a valid ground for transferring the case to Jalandhar based on search and seizure proceedings. The court dismissed the writ petition, ruling that the transfer was legal and enforceable, highlighting the necessity of providing clear and material-based reasons in both the transfer order and notice issued to the assessee. en-us Wed, 19 Oct 2016 00:00:00 +0530 Wed, 16 Nov 2016 17:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334587 The court upheld the legality of the impugned order and notice under Section 127(1) of the Income Tax Act, emphasizing the importance of recording and communicating specific reasons for transfers. Despite the assessee's challenge citing the lack of precise reasons, the court deemed administrative convenience a valid ground for transferring the case to Jalandhar based on search and seizure proceedings. The court dismissed the writ petition, ruling that the transfer was legal and enforceable, highlighting the necessity of providing clear and material-based reasons in both the transfer order and notice issued to the assessee. Case-Laws Income Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334587