https://www.taxtmi.com/caselaws?id=780442 HC allowed the petition and set aside the order transferring the company's PAN to the Central Charge, Bengaluru under section 127. The court found no material justifying jurisdictional transfer: the impugned order failed to address petitioner's objections, relied on director's association with searched persons rather than transactions of the company, and did not satisfy criteria in section 127. The administrative circular relied upon was inapplicable as no notice under sections 143(2), 142(1) or 153C was issued. Assessment orders showed no incriminating transaction with searched persons, so transfer was unjustified. en-us Tue, 07 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 11:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780442 HC allowed the petition and set aside the order transferring the company's PAN to the Central Charge, Bengaluru under section 127. The court found no material justifying jurisdictional transfer: the impugned order failed to address petitioner's objections, relied on director's association with searched persons rather than transactions of the company, and did not satisfy criteria in section 127. The administrative circular relied upon was inapplicable as no notice under sections 143(2), 142(1) or 153C was issued. Assessment orders showed no incriminating transaction with searched persons, so transfer was unjustified. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780442