Order of transfer passed without mala fide reason after giving proper Opportunity was valid

Dev Wines Sales Corporation Vs PCIT (Delhi High Court) An order of transfer is more in the nature of an administrative exercise of power and the scope of interference wherein in any case is limited and unless the administrative power is shown to have been exercised without authority under the law and/or for mala fide reason, no case for interference is made out. In this context, reference may be made to Pannalal Binjraj supra cited by the counsel for the petitioner himself. The said judgment dismissed the challenge to the validity of the transfer order and to Section 5(7A) of the then Income T...