https://www.taxtmi.com/caselaws?id=404158 The High Court dismissed the petition challenging the transfer of jurisdiction under Section 127 of the Income Tax Act, 1961 from Delhi to Faridabad. The Court found that although reasons for the transfer were not explicitly stated, the petitioner was aware of them. Emphasizing the administrative nature of the transfer order, the Court highlighted the importance of balancing taxpayer convenience and tax collection needs. The Court considered the partners' residence in Faridabad relevant for jurisdictional transfer and deemed the petitioner's failure to disclose this information as mala fide. Consequently, the petition was dismissed for lack of merit and equitable relief was denied. en-us Thu, 11 Feb 2021 00:00:00 +0530 Wed, 24 Mar 2021 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404158 The High Court dismissed the petition challenging the transfer of jurisdiction under Section 127 of the Income Tax Act, 1961 from Delhi to Faridabad. The Court found that although reasons for the transfer were not explicitly stated, the petitioner was aware of them. Emphasizing the administrative nature of the transfer order, the Court highlighted the importance of balancing taxpayer convenience and tax collection needs. The Court considered the partners' residence in Faridabad relevant for jurisdictional transfer and deemed the petitioner's failure to disclose this information as mala fide. Consequently, the petition was dismissed for lack of merit and equitable relief was denied. Case-Laws Income Tax Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404158