Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge.

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....Centralisation of assessment proceedings for administrative convenience and coordinated investigation was unwarranted after completion of the searched person's assessment. Transfer of the petitioner's assessment to Nashik no longer served the stated purpose of coordinating investigation within the searched group. The transfer orders were quashed, and assessment was directed to proceed in Mumbai under the appropriate charge. The merits of the assessment proceedings and all parties' rights and contentions remained open.....