https://www.taxtmi.com/caselaws?id=780270 The dominant issue was whether transfer of jurisdiction under s. 127 to centralize the assessees' assessments with the Central Circle was legally sustainable. The HC held, and the SC affirmed, that the transfer orders disclosed germane reasons-centralization for coordinated investigation and assessment arising from a search and seizure operation-and that the asserted absence of nexus between the assessees and the searched persons was factually untenable. Consequently, the SC declined to interfere with the HC's upholding of the s. 127 transfer orders and dismissed the SLP. en-us Mon, 13 Oct 2025 00:00:00 +0530 Tue, 30 Dec 2025 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780270 The dominant issue was whether transfer of jurisdiction under s. 127 to centralize the assessees' assessments with the Central Circle was legally sustainable. The HC held, and the SC affirmed, that the transfer orders disclosed germane reasons-centralization for coordinated investigation and assessment arising from a search and seizure operation-and that the asserted absence of nexus between the assessees and the searched persons was factually untenable. Consequently, the SC declined to interfere with the HC's upholding of the s. 127 transfer orders and dismissed the SLP. Case-Laws Income Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780270