https://www.taxtmi.com/caselaws?id=9840 The court dismissed the writ petitions, upholding the validity and justification of the transfer order under section 127(2) of the Income-tax Act, 1961. It found that the petitioners were given a reasonable opportunity of being heard, and the reasons for transfer were recorded and communicated. The transfer from Lucknow to New Delhi was deemed necessary for coordinated investigation despite objections based on administrative convenience and jurisdiction considerations. The court emphasized the importance of effective hearing and upheld the transfer for better assessment, ruling in favor of the transfer for investigative purposes. en-us Wed, 08 Feb 2006 00:00:00 +0530 Wed, 01 Jul 2009 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9840 The court dismissed the writ petitions, upholding the validity and justification of the transfer order under section 127(2) of the Income-tax Act, 1961. It found that the petitioners were given a reasonable opportunity of being heard, and the reasons for transfer were recorded and communicated. The transfer from Lucknow to New Delhi was deemed necessary for coordinated investigation despite objections based on administrative convenience and jurisdiction considerations. The court emphasized the importance of effective hearing and upheld the transfer for better assessment, ruling in favor of the transfer for investigative purposes. Case-Laws Income Tax Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9840