https://www.taxtmi.com/caselaws?id=758719 The HC upheld the transfer of tax assessment cases from Coimbatore to Central Circle, Kolkata under Section 127 of the Income Tax Act. Despite petitioners' objections citing registered office location in Coimbatore, personal difficulties, and litigation costs, the court found the transfer justified since incriminating materials related to lottery business were seized by Kolkata authorities from petitioners' place of business there. The court ruled that assessment should proceed where evidence was collected, regardless of registered office location, as Coimbatore officers lacked necessary materials and jurisdiction over the business activities under investigation. en-us Mon, 19 Aug 2024 00:00:00 +0530 Tue, 03 Dec 2024 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758719 The HC upheld the transfer of tax assessment cases from Coimbatore to Central Circle, Kolkata under Section 127 of the Income Tax Act. Despite petitioners' objections citing registered office location in Coimbatore, personal difficulties, and litigation costs, the court found the transfer justified since incriminating materials related to lottery business were seized by Kolkata authorities from petitioners' place of business there. The court ruled that assessment should proceed where evidence was collected, regardless of registered office location, as Coimbatore officers lacked necessary materials and jurisdiction over the business activities under investigation. Case-Laws Income Tax Mon, 19 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758719