https://www.taxtmi.com/caselaws?id=456969 A taxpayer case transfer based on co-ordinated investigation cannot be sustained once the assessment of the searched person for the relevant year has already been completed and the stated basis for transfer no longer survives. The Bombay HC held that administrative convenience alone did not justify the transfer on these facts, and quashed the impugned transfer order. The petitioner succeeded on this issue, while the Revenue was left free to proceed in accordance with law where permissible. en-us Mon, 05 Feb 2024 00:00:00 +0530 Wed, 28 Aug 2024 19:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456969 A taxpayer case transfer based on co-ordinated investigation cannot be sustained once the assessment of the searched person for the relevant year has already been completed and the stated basis for transfer no longer survives. The Bombay HC held that administrative convenience alone did not justify the transfer on these facts, and quashed the impugned transfer order. The petitioner succeeded on this issue, while the Revenue was left free to proceed in accordance with law where permissible. Case-Laws Income Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456969