https://www.taxtmi.com/caselaws?id=34344 The court set aside the order transferring income tax cases from Kolkata to Patna, ruling that the mere family connection was insufficient grounds for transfer. The court found that the authority did not adequately consider the petitioners' objections regarding their lack of business connection with their father. Emphasizing the need for a genuine nexus based on search findings, the court invalidated the order but allowed for a new transfer order if a legitimate connection is established. The court disposed of the writ petition without calling for affidavits, with no costs awarded to either party. en-us Tue, 17 Mar 2009 00:00:00 +0530 Wed, 19 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34344 The court set aside the order transferring income tax cases from Kolkata to Patna, ruling that the mere family connection was insufficient grounds for transfer. The court found that the authority did not adequately consider the petitioners' objections regarding their lack of business connection with their father. Emphasizing the need for a genuine nexus based on search findings, the court invalidated the order but allowed for a new transfer order if a legitimate connection is established. The court disposed of the writ petition without calling for affidavits, with no costs awarded to either party. Case-Laws Income Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34344