https://www.taxtmi.com/caselaws?id=758128 HC dismissed the writ petition challenging transfer of case from Coimbatore to Central Circle, Kolkata under Section 127. Court held that respondents had sufficient material for transfer as Kolkata Circle conducted search and seizure operations on petitioner's business premises, seizing incriminating materials related to lottery business within their jurisdiction. Despite petitioner's objections citing age, litigation costs, and registered office location in Coimbatore, Court found transfer appropriate since assessment should occur where incriminating evidence was seized, regardless of registered office location. Respondents provided adequate opportunity for reply and personal hearing before issuing transfer notification. en-us Thu, 29 Aug 2024 00:00:00 +0530 Thu, 19 Feb 2026 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758128 HC dismissed the writ petition challenging transfer of case from Coimbatore to Central Circle, Kolkata under Section 127. Court held that respondents had sufficient material for transfer as Kolkata Circle conducted search and seizure operations on petitioner's business premises, seizing incriminating materials related to lottery business within their jurisdiction. Despite petitioner's objections citing age, litigation costs, and registered office location in Coimbatore, Court found transfer appropriate since assessment should occur where incriminating evidence was seized, regardless of registered office location. Respondents provided adequate opportunity for reply and personal hearing before issuing transfer notification. Case-Laws Income Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758128