https://www.taxtmi.com/caselaws?id=421854 The court upheld the transfer order under Section 127 of the Income Tax Act, 1961, transferring the case from Ahmedabad to Mumbai for effective and coordinated investigation. The court found that the transfer was based on administrative exigencies and not arbitrary. The writ applicant was given multiple opportunities to be heard before the transfer order was issued, meeting the requirement of a reasonable opportunity to be heard. Additionally, there was sufficient material linking the writ applicant to dubious transactions, justifying the transfer for investigation purposes. The writ application was rejected, and the transfer order was upheld. en-us Tue, 29 Mar 2022 00:00:00 +0530 Mon, 10 Oct 2022 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421854 The court upheld the transfer order under Section 127 of the Income Tax Act, 1961, transferring the case from Ahmedabad to Mumbai for effective and coordinated investigation. The court found that the transfer was based on administrative exigencies and not arbitrary. The writ applicant was given multiple opportunities to be heard before the transfer order was issued, meeting the requirement of a reasonable opportunity to be heard. Additionally, there was sufficient material linking the writ applicant to dubious transactions, justifying the transfer for investigation purposes. The writ application was rejected, and the transfer order was upheld. Case-Laws Income Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421854