https://www.taxtmi.com/caselaws?id=306007 The High Court upheld the validity of the transfer order under Section 127 of the Income Tax Act, emphasizing the administrative nature of the order and the lack of a statutory requirement for the Assessee to be granted an opportunity before the transfer. The Court dismissed the Assessee's challenge, noting that reasons were recorded for the transfer and no grounds for interference were established. Additionally, the Court criticized the Assessee for attempting to evade tax payment by exploiting ongoing legal proceedings, ultimately dismissing the Writ Appeal and affirming the Assessment Order's validity. en-us Wed, 02 Dec 2020 00:00:00 +0530 Thu, 05 Jan 2023 08:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306007 The High Court upheld the validity of the transfer order under Section 127 of the Income Tax Act, emphasizing the administrative nature of the order and the lack of a statutory requirement for the Assessee to be granted an opportunity before the transfer. The Court dismissed the Assessee's challenge, noting that reasons were recorded for the transfer and no grounds for interference were established. Additionally, the Court criticized the Assessee for attempting to evade tax payment by exploiting ongoing legal proceedings, ultimately dismissing the Writ Appeal and affirming the Assessment Order's validity. Case-Laws Income Tax Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306007