https://www.taxtmi.com/caselaws?id=293092 The High Court upheld the transfer of the appellant's case from Alwar to Kolkata, citing a "live link" between the appellant and the Purti Group of Companies based on shared transactions and directorships. The court found the opportunity to be heard adequate and emphasized the administrative necessity for coordinated investigation under Section 127 of the Income Tax Act. Judicial review focused on the decision-making process, ultimately affirming the transfer in the interest of revenue and effective tax administration. The court dismissed the intra-court appeal, highlighting the limited scope of review in administrative decisions made in good faith for public interest. en-us Wed, 01 Apr 2015 00:00:00 +0530 Sat, 23 Jan 2021 10:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293092 The High Court upheld the transfer of the appellant's case from Alwar to Kolkata, citing a "live link" between the appellant and the Purti Group of Companies based on shared transactions and directorships. The court found the opportunity to be heard adequate and emphasized the administrative necessity for coordinated investigation under Section 127 of the Income Tax Act. Judicial review focused on the decision-making process, ultimately affirming the transfer in the interest of revenue and effective tax administration. The court dismissed the intra-court appeal, highlighting the limited scope of review in administrative decisions made in good faith for public interest. Case-Laws Indian Laws Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293092