https://www.taxtmi.com/caselaws?id=31405 The court upheld the validity of the order dated December 20, 2005, transferring cases from Kanpur to Mumbai under Section 127 of the Income-tax Act, 1961. The court found the reasons for the transfer, including the key person's significant business operations in Mumbai, to be valid and not irrational. The objections raised by the petitioners were considered and addressed by the Commissioner, fulfilling legal requirements. Judicial review principles were applied, concluding that the decision was based on relevant facts and not arbitrary. The court dismissed the writ petition, emphasizing limited judicial review in administrative decisions. en-us Tue, 21 Feb 2006 00:00:00 +0530 Wed, 12 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31405 The court upheld the validity of the order dated December 20, 2005, transferring cases from Kanpur to Mumbai under Section 127 of the Income-tax Act, 1961. The court found the reasons for the transfer, including the key person's significant business operations in Mumbai, to be valid and not irrational. The objections raised by the petitioners were considered and addressed by the Commissioner, fulfilling legal requirements. Judicial review principles were applied, concluding that the decision was based on relevant facts and not arbitrary. The court dismissed the writ petition, emphasizing limited judicial review in administrative decisions. Case-Laws Income Tax Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31405