https://www.taxtmi.com/caselaws?id=17449 The High Court of GAUHATI upheld the legality and validity of transferring the assessee's file under section 127 of the Income-tax Act, 1961. The Court found that the Assistant Commissioner acted within the scope of the notification transferring cases to the Investigation Circle, dismissing the writ petitions challenging the transfer. The Court concluded that the transfer was lawfully executed within the statutory framework, and no fault could be found in the assumption of jurisdiction by the Assistant Commissioner. en-us Mon, 28 Jul 1997 00:00:00 +0530 Tue, 22 Sep 2009 14:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17449 The High Court of GAUHATI upheld the legality and validity of transferring the assessee's file under section 127 of the Income-tax Act, 1961. The Court found that the Assistant Commissioner acted within the scope of the notification transferring cases to the Investigation Circle, dismissing the writ petitions challenging the transfer. The Court concluded that the transfer was lawfully executed within the statutory framework, and no fault could be found in the assumption of jurisdiction by the Assistant Commissioner. Case-Laws Income Tax Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17449