https://www.taxtmi.com/caselaws?id=783987 The dominant issue was the validity of a transfer order under s.127 of the Income-tax Act, 1961 shifting an assessee's assessment jurisdiction from one station to another. The HC held s.127 is a machinery provision exercisable for administrative convenience in public interest to facilitate effective investigation and coordinated assessment, provided the assessee is given reasonable opportunity and the order records reasons; absent pleaded mala fides or violation of fundamental rights, judicial interference is limited. As adequate hearing was granted, the order was a speaking order with acceptable reasons, and no mala fides were alleged, the transfer was upheld and the writ petition was dismissed. The plea that material should instead have been forwarded under s.158BD was rejected, as connected cases may be centralized under s.127. en-us Wed, 17 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783987 The dominant issue was the validity of a transfer order under s.127 of the Income-tax Act, 1961 shifting an assessee's assessment jurisdiction from one station to another. The HC held s.127 is a machinery provision exercisable for administrative convenience in public interest to facilitate effective investigation and coordinated assessment, provided the assessee is given reasonable opportunity and the order records reasons; absent pleaded mala fides or violation of fundamental rights, judicial interference is limited. As adequate hearing was granted, the order was a speaking order with acceptable reasons, and no mala fides were alleged, the transfer was upheld and the writ petition was dismissed. The plea that material should instead have been forwarded under s.158BD was rejected, as connected cases may be centralized under s.127. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783987