https://www.taxtmi.com/caselaws?id=789419 A transfer under section 127 is sustainable where the authority gives a reasonable opportunity of hearing, records reasons, and acts on coordinated investigation without arbitrariness or mala fides. By contrast, a section 153A notice requires a valid search foundation under section 132 and relevant incriminating material; inconsistent search details and proceedings based only on a warrant are insufficient. The reassessment also cannot continue once the statutory time limit expires. The note therefore contrasts valid administrative centralisation with an unsustainable search-linked reassessment in the absence of the jurisdictional and limitation requirements. en-us Fri, 06 Mar 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789419 A transfer under section 127 is sustainable where the authority gives a reasonable opportunity of hearing, records reasons, and acts on coordinated investigation without arbitrariness or mala fides. By contrast, a section 153A notice requires a valid search foundation under section 132 and relevant incriminating material; inconsistent search details and proceedings based only on a warrant are insufficient. The reassessment also cannot continue once the statutory time limit expires. The note therefore contrasts valid administrative centralisation with an unsustainable search-linked reassessment in the absence of the jurisdictional and limitation requirements. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789419