https://www.taxtmi.com/caselaws?id=432581 The court upheld the validity of the transfer order under Section 127 of the Income Tax Act, 1961, transferring the petitioner's income tax assessment from Kolkata to New Delhi. The court found the transfer order to be based on concrete material and necessary for a coordinated investigation, dismissing the petitioner's claims of arbitrariness and inconvenience. The court emphasized the administrative nature of such transfers and the adherence to principles of natural justice, ultimately denying the writ petition and directing completion of the assessment within the legal timeframe. en-us Fri, 06 Jan 2023 00:00:00 +0530 Mon, 08 May 2023 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432581 The court upheld the validity of the transfer order under Section 127 of the Income Tax Act, 1961, transferring the petitioner's income tax assessment from Kolkata to New Delhi. The court found the transfer order to be based on concrete material and necessary for a coordinated investigation, dismissing the petitioner's claims of arbitrariness and inconvenience. The court emphasized the administrative nature of such transfers and the adherence to principles of natural justice, ultimately denying the writ petition and directing completion of the assessment within the legal timeframe. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432581