https://www.taxtmi.com/caselaws?id=280622 The court upheld the centralization and transfer of cases under Section 127 of the Income Tax Act, 1961, from Telangana to Andhra Pradesh. It found that procedural requirements were met, and the necessity of an agreement for inter-state transfers was negated. Despite assessees' convenience arguments, the court prioritized the Department's investigative needs, especially concerning issues in Bhimavaram. Balancing private and public interests, the court dismissed writ petitions, upholding the transfer orders to Rajamahendravaram for effective investigation, without awarding costs. en-us Mon, 19 Nov 2018 00:00:00 +0530 Sat, 15 Jun 2019 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280622 The court upheld the centralization and transfer of cases under Section 127 of the Income Tax Act, 1961, from Telangana to Andhra Pradesh. It found that procedural requirements were met, and the necessity of an agreement for inter-state transfers was negated. Despite assessees' convenience arguments, the court prioritized the Department's investigative needs, especially concerning issues in Bhimavaram. Balancing private and public interests, the court dismissed writ petitions, upholding the transfer orders to Rajamahendravaram for effective investigation, without awarding costs. Case-Laws Income Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280622