https://www.taxtmi.com/caselaws?id=758722 The HC upheld the transfer of petitioner's tax assessment case from Coimbatore to Central Circle, Kolkata. Despite petitioner's registered office being in Chennai with no business activities in Kolkata, the court found sufficient material for transfer as incriminating documents connecting petitioner to lottery business operations in West Bengal were seized by Kolkata authorities. The court determined that assessment should be conducted where evidence was collected, not merely where the registered office is located, to ensure coordinated evaluation of all related cases and effective completion of assessment proceedings. en-us Thu, 29 Aug 2024 00:00:00 +0530 Wed, 18 Sep 2024 07:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758722 The HC upheld the transfer of petitioner's tax assessment case from Coimbatore to Central Circle, Kolkata. Despite petitioner's registered office being in Chennai with no business activities in Kolkata, the court found sufficient material for transfer as incriminating documents connecting petitioner to lottery business operations in West Bengal were seized by Kolkata authorities. The court determined that assessment should be conducted where evidence was collected, not merely where the registered office is located, to ensure coordinated evaluation of all related cases and effective completion of assessment proceedings. Case-Laws Income Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758722