https://www.taxtmi.com/caselaws?id=797322 Transfer and centralisation under Section 127 require a subsisting administrative or investigative purpose. Where the transfer of an assessee's case to Nashik was justified by coordinated investigation with a searched person, completion of that person's assessment before issuance of the transfer orders removed the stated basis for centralisation. With no remaining reason to shift the case from Mumbai, the transfer orders were quashed and the assessee's assessment was required to proceed under the appropriate Mumbai charge. en-us Tue, 18 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797322 Transfer and centralisation under Section 127 require a subsisting administrative or investigative purpose. Where the transfer of an assessee's case to Nashik was justified by coordinated investigation with a searched person, completion of that person's assessment before issuance of the transfer orders removed the stated basis for centralisation. With no remaining reason to shift the case from Mumbai, the transfer orders were quashed and the assessee's assessment was required to proceed under the appropriate Mumbai charge. Case-Laws Income Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797322