https://www.taxtmi.com/caselaws?id=33620 A challenge to transfer of income-tax jurisdiction failed where the assessees had already been made aware of the relevant grounds, filed detailed objections, and showed no prejudice from any perceived defect in the notice. The Court held that an order need not be struck down merely because every later reason was not set out in the initial notice, so long as the real grounds were within the assessees' response and no new matter was introduced. It further held that assessee convenience is only a relevant factor, not an absolute right, and upheld transfer from Delhi to Meerut because the move served administrative necessity, effective tax collection, and showed no mala fides or arbitrariness. en-us Wed, 27 May 2009 00:00:00 +0530 Fri, 29 Jan 2010 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33620 A challenge to transfer of income-tax jurisdiction failed where the assessees had already been made aware of the relevant grounds, filed detailed objections, and showed no prejudice from any perceived defect in the notice. The Court held that an order need not be struck down merely because every later reason was not set out in the initial notice, so long as the real grounds were within the assessees' response and no new matter was introduced. It further held that assessee convenience is only a relevant factor, not an absolute right, and upheld transfer from Delhi to Meerut because the move served administrative necessity, effective tax collection, and showed no mala fides or arbitrariness. Case-Laws Income Tax Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33620