https://www.taxtmi.com/caselaws?id=768382 Madras HC upheld transfer orders under Section 127 of Income Tax Act, 1961, transferring assessment files of group companies from Tamil Nadu to Kolkata for centralized investigation. The appellants, comprising companies and partnerships operating in Tamil Nadu, challenged the transfer. HC held that when incriminating documents are seized from multiple premises of related entities, centralized investigation at one location is necessary for effective coordination. The court found no mala fides in the transfer order and confirmed that Section 127 powers are not limited by express language, dismissing all writ appeals. en-us Tue, 25 Mar 2025 00:00:00 +0530 Sat, 05 Apr 2025 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768382 Madras HC upheld transfer orders under Section 127 of Income Tax Act, 1961, transferring assessment files of group companies from Tamil Nadu to Kolkata for centralized investigation. The appellants, comprising companies and partnerships operating in Tamil Nadu, challenged the transfer. HC held that when incriminating documents are seized from multiple premises of related entities, centralized investigation at one location is necessary for effective coordination. The court found no mala fides in the transfer order and confirmed that Section 127 powers are not limited by express language, dismissing all writ appeals. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768382