https://www.taxtmi.com/caselaws?id=464771 A transfer of an assessee's assessment file under Section 127(2) of the Income-tax Act cannot be justified on the basis of coordinated investigation once the foundational reason for centralisation has ceased to exist. Here, the transfer was supported only by the claim that the assessee, as CFO of the company, required centralised assessment along with the company's case; once the Revenue stated that the company's assessment had already been completed, that basis no longer survived. The Bombay HC held that the transfer order could not be sustained and was rightly quashed. en-us Wed, 08 May 2024 00:00:00 +0530 Thu, 13 Nov 2025 11:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464771 A transfer of an assessee's assessment file under Section 127(2) of the Income-tax Act cannot be justified on the basis of coordinated investigation once the foundational reason for centralisation has ceased to exist. Here, the transfer was supported only by the claim that the assessee, as CFO of the company, required centralised assessment along with the company's case; once the Revenue stated that the company's assessment had already been completed, that basis no longer survived. The Bombay HC held that the transfer order could not be sustained and was rightly quashed. Case-Laws Income Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464771