https://www.taxtmi.com/caselaws?id=49678 The court found the transfer order under Section 5(7A) of the Indian Income-tax Act, 1922 to be invalid as it lacked specificity and was beyond the Central Board of Revenue's competence. Additionally, the court held that Section 5(7A) and Section 64(5)(b) violated Article 14 of the Constitution by allowing arbitrary transfers that could lead to discrimination. The petitioner's fundamental rights under Articles 14, 19(1)(g), and 31 were infringed, leading to the petition being allowed, the transfer order set aside, and an injunction issued against the Income-tax Officer, with costs awarded to the petitioner. en-us Tue, 20 Mar 1956 00:00:00 +0530 Mon, 08 Sep 2014 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49678 The court found the transfer order under Section 5(7A) of the Indian Income-tax Act, 1922 to be invalid as it lacked specificity and was beyond the Central Board of Revenue's competence. Additionally, the court held that Section 5(7A) and Section 64(5)(b) violated Article 14 of the Constitution by allowing arbitrary transfers that could lead to discrimination. The petitioner's fundamental rights under Articles 14, 19(1)(g), and 31 were infringed, leading to the petition being allowed, the transfer order set aside, and an injunction issued against the Income-tax Officer, with costs awarded to the petitioner. Case-Laws Income Tax Tue, 20 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49678