https://www.taxtmi.com/caselaws?id=339536 The court dismissed the writ petition challenging the transfer of jurisdiction from Kolkata to Deoghar under the Income-tax Act, 1961. The court found the transfer valid based on a survey suggesting centralization of the case in Deoghar, where the petitioner's principal place of business was located. The reasons for the transfer provided in the show-cause notices were deemed adequate, and the court held that the principles of natural justice were not violated as the petitioner was informed and given an opportunity to object. The court upheld the impugned order, emphasizing it would not substitute its decision for that of the authorities. en-us Fri, 17 Feb 2017 00:00:00 +0530 Tue, 28 Feb 2017 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339536 The court dismissed the writ petition challenging the transfer of jurisdiction from Kolkata to Deoghar under the Income-tax Act, 1961. The court found the transfer valid based on a survey suggesting centralization of the case in Deoghar, where the petitioner's principal place of business was located. The reasons for the transfer provided in the show-cause notices were deemed adequate, and the court held that the principles of natural justice were not violated as the petitioner was informed and given an opportunity to object. The court upheld the impugned order, emphasizing it would not substitute its decision for that of the authorities. Case-Laws Income Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339536