Authority can centralize assessment at one place if there are sufficient reasons

Rajiv Saxena Vs CIT (Bombay High Court)

Conclusion: Assessee’s transfer of case from Commissioner of Income-tax (CIT), Mumbai to be centralized with Central Circle New Delhi could not be faulted on the ground of breach of the principles of natural justice, since assessee had admitted that the he had transactions with the persons whose cases were already centralized with the Delhi I-T Authority and no prejudice would be caused to assessee if he cooperated with Delhi I-T Authorities in all matters relating to the assessment.

Held: Asse

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