https://www.taxtmi.com/caselaws?id=34538 A transfer of an income-tax file under section 127 was justified initially on search-related material to enable coordinated investigation and meaningful assessment, but later assessment proceedings and related developments had already addressed the relevant group issues. As the purpose of centralisation no longer survived, the transfer proceedings became infructuous and the impugned order could not be sustained. en-us Tue, 28 Jul 2009 00:00:00 +0530 Tue, 03 Nov 2009 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34538 A transfer of an income-tax file under section 127 was justified initially on search-related material to enable coordinated investigation and meaningful assessment, but later assessment proceedings and related developments had already addressed the relevant group issues. As the purpose of centralisation no longer survived, the transfer proceedings became infructuous and the impugned order could not be sustained. Case-Laws Income Tax Tue, 28 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34538