https://www.taxtmi.com/caselaws?id=389438 The court upheld the transfer of income tax assessment cases from Dimapur to Kollam under Section 127(2)(a) of the Income Tax Act, 1961. It found the transfer justified due to significant financial interests in Kerala, ensuring coordinated investigation. The court ruled that notices provided adequate reasons for the transfer, rejecting claims of improper service and violation of natural justice principles. The petitioners' writ petitions were dismissed, and the interim order was recalled, with no costs awarded. en-us Wed, 25 Sep 2019 00:00:00 +0530 Fri, 25 Feb 2022 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389438 The court upheld the transfer of income tax assessment cases from Dimapur to Kollam under Section 127(2)(a) of the Income Tax Act, 1961. It found the transfer justified due to significant financial interests in Kerala, ensuring coordinated investigation. The court ruled that notices provided adequate reasons for the transfer, rejecting claims of improper service and violation of natural justice principles. The petitioners' writ petitions were dismissed, and the interim order was recalled, with no costs awarded. Case-Laws Income Tax Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389438