https://www.taxtmi.com/caselaws?id=23302 The High Court of Delhi upheld the validity of the order transferring income-tax proceedings from an Assistant Commissioner in New Delhi to the Special Circle in Meerut under section 127(2)(a) of the Income-tax Act. The transfer was deemed necessary for proper investigation and public interest due to incidents of obstruction and threats faced by officers in Muzaffarnagar. The Court found the transfer justified for thorough investigation, especially considering related cases of the petitioner's family concerns also being moved to Meerut. The Court dismissed the writ petition challenging the transfer, emphasizing the importance of coordinated investigation by the same assessing authority for interconnected cases within a group. en-us Tue, 13 Feb 1990 00:00:00 +0530 Fri, 18 Dec 2009 12:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23302 The High Court of Delhi upheld the validity of the order transferring income-tax proceedings from an Assistant Commissioner in New Delhi to the Special Circle in Meerut under section 127(2)(a) of the Income-tax Act. The transfer was deemed necessary for proper investigation and public interest due to incidents of obstruction and threats faced by officers in Muzaffarnagar. The Court found the transfer justified for thorough investigation, especially considering related cases of the petitioner's family concerns also being moved to Meerut. The Court dismissed the writ petition challenging the transfer, emphasizing the importance of coordinated investigation by the same assessing authority for interconnected cases within a group. Case-Laws Income Tax Tue, 13 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23302