https://www.taxtmi.com/caselaws?id=388739 The court upheld the transfer of the petitioner's case from New Delhi to Noida under Section 127 of the Income Tax Act, 1961, due to interconnected transactions with a searched group. The court found the transfer justified as notices under Section 153C had been issued to the petitioner, indicating ongoing assessment proceedings related to the search operation. The decision emphasized the need for a comprehensive view of transactions and allowed the petitioner to present their defense during the assessment process. en-us Fri, 15 Nov 2019 00:00:00 +0530 Thu, 21 Nov 2019 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388739 The court upheld the transfer of the petitioner's case from New Delhi to Noida under Section 127 of the Income Tax Act, 1961, due to interconnected transactions with a searched group. The court found the transfer justified as notices under Section 153C had been issued to the petitioner, indicating ongoing assessment proceedings related to the search operation. The decision emphasized the need for a comprehensive view of transactions and allowed the petitioner to present their defense during the assessment process. Case-Laws Income Tax Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388739