https://www.taxtmi.com/caselaws?id=420516 The Court upheld the transfer of assessment proceedings from Central Circle-1, Raipur to Central Circle-08, New Delhi under Section 127 of the Income Tax Act. It found the reasons provided in the transfer order to be sufficient and compliant with natural justice, serving the public interest and objectives of the Act. The Court emphasized the broad discretion of the competent authority under Section 127, dismissing the writ petition and affirming the validity of the transfer, highlighting the authority's wide scope of power in such decisions. en-us Mon, 28 Mar 2022 00:00:00 +0530 Fri, 11 Aug 2023 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420516 The Court upheld the transfer of assessment proceedings from Central Circle-1, Raipur to Central Circle-08, New Delhi under Section 127 of the Income Tax Act. It found the reasons provided in the transfer order to be sufficient and compliant with natural justice, serving the public interest and objectives of the Act. The Court emphasized the broad discretion of the competent authority under Section 127, dismissing the writ petition and affirming the validity of the transfer, highlighting the authority's wide scope of power in such decisions. Case-Laws Income Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420516