https://www.taxtmi.com/caselaws?id=760882 The Madras HC dismissed a writ petition challenging transfer of income tax case under Section 127 from Chennai to Kolkata. The petitioner argued insufficient grounds for transfer as their registered office was in Chennai with no Kolkata business activities. However, search and seizure operations in Kolkata revealed incriminating documents connecting petitioner to lottery business operations in West Bengal. The court held that transfer was justified for coordinated investigation of eight similar cases involving lottery operations. Despite inconvenience to the assessee, transfer served public interest for efficient tax assessment and collection. No prejudice was caused as no adverse final assessment order was passed, only case transfer was ordered. en-us Wed, 18 Sep 2024 00:00:00 +0530 Tue, 29 Oct 2024 09:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760882 The Madras HC dismissed a writ petition challenging transfer of income tax case under Section 127 from Chennai to Kolkata. The petitioner argued insufficient grounds for transfer as their registered office was in Chennai with no Kolkata business activities. However, search and seizure operations in Kolkata revealed incriminating documents connecting petitioner to lottery business operations in West Bengal. The court held that transfer was justified for coordinated investigation of eight similar cases involving lottery operations. Despite inconvenience to the assessee, transfer served public interest for efficient tax assessment and collection. No prejudice was caused as no adverse final assessment order was passed, only case transfer was ordered. Case-Laws Income Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760882