https://www.taxtmi.com/caselaws?id=31845 The High Court upheld the order transferring the petitioner's file under Section 127 of the Income Tax Act, 1961, from Ferozepur to Baroda. The court found the transfer justified for coordinated investigation due to the nexus between the petitioner's company and the Baroda Company. Emphasizing the need for centralization in such cases, the court dismissed the writ petition challenging the transfer, ruling that it was not arbitrary and served the purpose of effective investigation. en-us Thu, 30 Nov 2006 00:00:00 +0530 Mon, 22 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31845 The High Court upheld the order transferring the petitioner's file under Section 127 of the Income Tax Act, 1961, from Ferozepur to Baroda. The court found the transfer justified for coordinated investigation due to the nexus between the petitioner's company and the Baroda Company. Emphasizing the need for centralization in such cases, the court dismissed the writ petition challenging the transfer, ruling that it was not arbitrary and served the purpose of effective investigation. Case-Laws Income Tax Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31845