https://www.taxtmi.com/caselaws?id=15046 The court quashed the transfer order of assessment files from Chennai to Trivandrum under Section 127 of the Income-tax Act, emphasizing that transfers must serve public interest and efficient tax collection. Allegations of mala fide intentions were dismissed due to lack of evidence. Procedural requirements were found to be substantially complied with, and the Commissioner had the authority to retransfer files. The court set aside the transfer order, noting that the convenience of the assessee should not be disregarded, and transfers must serve the effective administration of the Act. The writ petitions were allowed, allowing for a new transfer order if necessary. en-us Wed, 16 Feb 2000 00:00:00 +0530 Mon, 27 Jul 2009 18:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15046 The court quashed the transfer order of assessment files from Chennai to Trivandrum under Section 127 of the Income-tax Act, emphasizing that transfers must serve public interest and efficient tax collection. Allegations of mala fide intentions were dismissed due to lack of evidence. Procedural requirements were found to be substantially complied with, and the Commissioner had the authority to retransfer files. The court set aside the transfer order, noting that the convenience of the assessee should not be disregarded, and transfers must serve the effective administration of the Act. The writ petitions were allowed, allowing for a new transfer order if necessary. Case-Laws Income Tax Wed, 16 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15046