https://www.taxtmi.com/caselaws?id=789419 Section 127 permits transfer of an income-tax case after reasonable opportunity of hearing and recorded reasons. Coordinated investigation, centralisation of connected group cases, and an assessee's earlier request for transfer to the same jurisdiction support the administrative validity of such transfer where no arbitrariness, mala fides, or non-application of mind is established. Section 153A requires a valid search foundation under section 132; inconsistent search dates, closed premises, and absence of incriminating material undermine proceedings initiated solely on a warrant. Assessment proceedings must also be completed within the statutory limitation period, including by best-judgment assessment where applicable. 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 Section 127 permits transfer of an income-tax case after reasonable opportunity of hearing and recorded reasons. Coordinated investigation, centralisation of connected group cases, and an assessee's earlier request for transfer to the same jurisdiction support the administrative validity of such transfer where no arbitrariness, mala fides, or non-application of mind is established. Section 153A requires a valid search foundation under section 132; inconsistent search dates, closed premises, and absence of incriminating material undermine proceedings initiated solely on a warrant. Assessment proceedings must also be completed within the statutory limitation period, including by best-judgment assessment where applicable. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789419