https://www.taxtmi.com/caselaws?id=406910 The court upheld the legality of the transfer order under Section 127 of the Income Tax Act, finding it justified for effective investigation and in adherence to principles of natural justice. The transfer from Gandhidham to Rajkot was deemed necessary despite challenges based on mistaken beliefs and CBDT guidelines. The court emphasized the importance of the E-assessment procedures in mitigating any inconvenience caused by the transfer. Ultimately, the court rejected the writ application, affirming the validity of the transfer order and vacating any interim relief previously granted. en-us Wed, 10 Mar 2021 00:00:00 +0530 Mon, 26 Apr 2021 10:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406910 The court upheld the legality of the transfer order under Section 127 of the Income Tax Act, finding it justified for effective investigation and in adherence to principles of natural justice. The transfer from Gandhidham to Rajkot was deemed necessary despite challenges based on mistaken beliefs and CBDT guidelines. The court emphasized the importance of the E-assessment procedures in mitigating any inconvenience caused by the transfer. Ultimately, the court rejected the writ application, affirming the validity of the transfer order and vacating any interim relief previously granted. Case-Laws Income Tax Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406910