https://www.taxtmi.com/caselaws?id=471972 Inter-city transfer of income-tax jurisdiction requires concurrence of the competent jurisdictional authorities where the transfer crosses Commissioner jurisdictions. Centralisation following search proceedings may be justified by a recorded nexus with the searched group and the need for coordinated investigation and assessment. The receiving Principal Commissioner's independent consent after applying mind satisfies the concurrence requirement. Transfer is an administrative power reviewable only for arbitrariness or mala fides. Notice must disclose the grounds for centralisation and address objections, but relied-upon investigation material need not be supplied at the transfer stage; disclosure may be sought during assessment. These requirements supported the transfer's validity. en-us Mon, 04 Sep 2023 00:00:00 +0530 Fri, 25 Sep 2026 12:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471972 Inter-city transfer of income-tax jurisdiction requires concurrence of the competent jurisdictional authorities where the transfer crosses Commissioner jurisdictions. Centralisation following search proceedings may be justified by a recorded nexus with the searched group and the need for coordinated investigation and assessment. The receiving Principal Commissioner's independent consent after applying mind satisfies the concurrence requirement. Transfer is an administrative power reviewable only for arbitrariness or mala fides. Notice must disclose the grounds for centralisation and address objections, but relied-upon investigation material need not be supplied at the transfer stage; disclosure may be sought during assessment. These requirements supported the transfer's validity. Case-Laws Income Tax Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471972