https://www.taxtmi.com/caselaws?id=770253 Centralisation of group assessment cases was upheld under the Income-tax Act where incriminating material was found across different premises and a coordinated investigation was required. The HC applied the principle that transfer under Section 127 is justified when a unified assessment exercise is necessary and no mala fides are shown. On that basis, the challenge to the transfer and centralisation order failed, and the Revenue's action remained undisturbed. en-us Thu, 24 Apr 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770253 Centralisation of group assessment cases was upheld under the Income-tax Act where incriminating material was found across different premises and a coordinated investigation was required. The HC applied the principle that transfer under Section 127 is justified when a unified assessment exercise is necessary and no mala fides are shown. On that basis, the challenge to the transfer and centralisation order failed, and the Revenue's action remained undisturbed. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770253