https://www.taxtmi.com/caselaws?id=13291 The HC set aside the transfer order under section 127 of the Income-tax Act, 1961, moving cases from Kolkata to Mumbai, citing insufficient grounds and non-compliance with principles of natural justice. The court found no substantial business connection between the petitioners and Pioneer Embroideries Ltd., nor a clear nexus justifying jurisdictional transfer. The decision emphasized the necessity of recording reasons and addressing objections, allowing for a new transfer order only if a genuine connection is established. en-us Wed, 26 Jul 2006 00:00:00 +0530 Thu, 29 Feb 2024 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13291 The HC set aside the transfer order under section 127 of the Income-tax Act, 1961, moving cases from Kolkata to Mumbai, citing insufficient grounds and non-compliance with principles of natural justice. The court found no substantial business connection between the petitioners and Pioneer Embroideries Ltd., nor a clear nexus justifying jurisdictional transfer. The decision emphasized the necessity of recording reasons and addressing objections, allowing for a new transfer order only if a genuine connection is established. Case-Laws Income Tax Wed, 26 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13291