https://www.taxtmi.com/caselaws?id=31264 The court upheld the transfer of an assessment case under Section 127(2) of the Income Tax Act to a new Assessing Officer based on material evidence of inadmissible expenditure by distilleries in U.P. Despite the petitioner's objections and claims of procedural irregularities, the court found no violation of natural justice and deemed the transfer justified. The respondents were directed to issue a proper show cause notice for transfer, ensuring due process. The court concluded that the transfer decision was supported by sufficient evidence, denying the petitioners' request for intervention through extraordinary jurisdiction. en-us Tue, 18 Dec 2007 00:00:00 +0530 Sat, 25 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31264 The court upheld the transfer of an assessment case under Section 127(2) of the Income Tax Act to a new Assessing Officer based on material evidence of inadmissible expenditure by distilleries in U.P. Despite the petitioner's objections and claims of procedural irregularities, the court found no violation of natural justice and deemed the transfer justified. The respondents were directed to issue a proper show cause notice for transfer, ensuring due process. The court concluded that the transfer decision was supported by sufficient evidence, denying the petitioners' request for intervention through extraordinary jurisdiction. Case-Laws Income Tax Tue, 18 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31264