https://www.taxtmi.com/caselaws?id=769312 Madras HC dismissed writ petitions challenging transfer of income tax assessment files from Coimbatore to Central Circle, Kolkata under Section 127. The transfer was ordered for coordinated investigation of lottery group cases. Court held that transfer for efficient investigation serves public interest and found no irregularity in the notification. Despite inconvenience to petitioner, no prejudice was established as no adverse final assessment was passed. The challenge was rejected as taxing statutes require strict interpretation and transfer was legally permissible for coordinated investigation purposes. en-us Thu, 03 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769312 Madras HC dismissed writ petitions challenging transfer of income tax assessment files from Coimbatore to Central Circle, Kolkata under Section 127. The transfer was ordered for coordinated investigation of lottery group cases. Court held that transfer for efficient investigation serves public interest and found no irregularity in the notification. Despite inconvenience to petitioner, no prejudice was established as no adverse final assessment was passed. The challenge was rejected as taxing statutes require strict interpretation and transfer was legally permissible for coordinated investigation purposes. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769312