https://www.taxtmi.com/caselaws?id=9651 The court set aside the transfer order under section 127(2) of the Income-tax Act, 1961, due to a manifest error in not addressing the petitioners' denial of connection with the Shikhar Gutkha group. The court emphasized the need for adequate communication of reasons for transfer, citing Ajantha Industries v. CBDT [1976] 102 ITR 281 (SC). The lack of evidence proving the petitioners' connection with the group led to the transfer order being deemed unsustainable. The court directed fresh orders to be passed, excluding the time taken for the writ petition decision from the assessment proceeding's limitation period. en-us Thu, 23 Feb 2006 00:00:00 +0530 Sun, 28 Jun 2009 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9651 The court set aside the transfer order under section 127(2) of the Income-tax Act, 1961, due to a manifest error in not addressing the petitioners' denial of connection with the Shikhar Gutkha group. The court emphasized the need for adequate communication of reasons for transfer, citing Ajantha Industries v. CBDT [1976] 102 ITR 281 (SC). The lack of evidence proving the petitioners' connection with the group led to the transfer order being deemed unsustainable. The court directed fresh orders to be passed, excluding the time taken for the writ petition decision from the assessment proceeding's limitation period. Case-Laws Income Tax Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9651