https://www.taxtmi.com/caselaws?id=26187 Administrative transfer and posting of an income-tax officer will not be interfered with unless mala fides or extraneous considerations are proved on reliable material. The Court found that the departmental files did not show any external pressure or improper influence, and treated assignment of connected cases to the seniormost officer as a normal administrative arrangement. It also noted that newspaper reports alone were insufficient to establish mala fide exercise of power. The power of transfer under Chapter XIII of the Income-tax Act must be exercised for convenient and efficient tax administration, and the challenge failed because no mala fide or extraneous exercise of power was proved. en-us Mon, 23 Jan 1984 00:00:00 +0530 Wed, 03 Feb 2010 13:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26187 Administrative transfer and posting of an income-tax officer will not be interfered with unless mala fides or extraneous considerations are proved on reliable material. The Court found that the departmental files did not show any external pressure or improper influence, and treated assignment of connected cases to the seniormost officer as a normal administrative arrangement. It also noted that newspaper reports alone were insufficient to establish mala fide exercise of power. The power of transfer under Chapter XIII of the Income-tax Act must be exercised for convenient and efficient tax administration, and the challenge failed because no mala fide or extraneous exercise of power was proved. Case-Laws Income Tax Mon, 23 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26187