https://www.taxtmi.com/caselaws?id=9653 The court upheld the transfer of the case from Kanpur to Delhi under Section 127(2) of the Income-tax Act, stating it was necessary for a coordinated investigation among a group of assessees. The court found the transfer compliant with principles of natural justice, providing the petitioner with a reasonable opportunity to be heard. The reasons given for the transfer were deemed adequate, considering the interconnected nature of business activities. Despite acknowledging potential inconvenience to the assessee, the court held that administrative exigencies justified the transfer, dismissing allegations of bias or mala fides. The writ petition was ultimately dismissed. en-us Thu, 23 Feb 2006 00:00:00 +0530 Sun, 28 Jun 2009 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9653 The court upheld the transfer of the case from Kanpur to Delhi under Section 127(2) of the Income-tax Act, stating it was necessary for a coordinated investigation among a group of assessees. The court found the transfer compliant with principles of natural justice, providing the petitioner with a reasonable opportunity to be heard. The reasons given for the transfer were deemed adequate, considering the interconnected nature of business activities. Despite acknowledging potential inconvenience to the assessee, the court held that administrative exigencies justified the transfer, dismissing allegations of bias or mala fides. The writ petition was ultimately dismissed. Case-Laws Income Tax Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9653