https://www.taxtmi.com/caselaws?id=16772 The court upheld the decision of the Central Board of Direct Taxes to decline the petitioner's request to transfer assessment proceedings from Rohtak to Ahmedabad. The court emphasized that the decision was an administrative act and found it reasonable based on factors such as the company's registered office location and operational activities. The judgment highlights the importance of valid reasons and considerations in transferring tax assessment proceedings, emphasizing administrative discretion and the need for sound justifications in such decisions. en-us Thu, 16 Apr 1998 00:00:00 +0530 Sat, 12 Sep 2009 11:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16772 The court upheld the decision of the Central Board of Direct Taxes to decline the petitioner's request to transfer assessment proceedings from Rohtak to Ahmedabad. The court emphasized that the decision was an administrative act and found it reasonable based on factors such as the company's registered office location and operational activities. The judgment highlights the importance of valid reasons and considerations in transferring tax assessment proceedings, emphasizing administrative discretion and the need for sound justifications in such decisions. Case-Laws Income Tax Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16772