https://www.taxtmi.com/caselaws?id=771530 The dominant issue was whether transfer of jurisdiction for centralised assessment under s. 127 to an AO outside the assessee's registered office location was invalid for want of territorial nexus and reasons. The HC held that s. 127 permits centralisation where it is expedient for coordinated investigation and assessment, and the impugned orders expressly recorded this rationale based on search and seizure operations conducted in Haryana against related persons, with a nexus to the assessees. As the orders disclosed adequate reasons and the challenge to lack of connection was unfounded, the transfer orders were upheld and the writ petition was dismissed. en-us Tue, 20 May 2025 00:00:00 +0530 Tue, 30 Dec 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771530 The dominant issue was whether transfer of jurisdiction for centralised assessment under s. 127 to an AO outside the assessee's registered office location was invalid for want of territorial nexus and reasons. The HC held that s. 127 permits centralisation where it is expedient for coordinated investigation and assessment, and the impugned orders expressly recorded this rationale based on search and seizure operations conducted in Haryana against related persons, with a nexus to the assessees. As the orders disclosed adequate reasons and the challenge to lack of connection was unfounded, the transfer orders were upheld and the writ petition was dismissed. Case-Laws Income Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771530