Bombay HC Sets Aside Income Tax Jurisdiction Transfer Due to Absence of Specific Reasons

Kamal Varandmal Galani Vs PCIT (Bombay High Court) The petitioner challenged the order dated 21 November 2022 passed under Section 127 of the Income Tax Act, 1961, transferring his assessment jurisdiction from the Deputy Commissioner of Income Tax-19(3), Mumbai to the Deputy Commissioner of Income Tax, Central Circle-3, Jaipur. The transfer was proposed to facilitate coordinated assessment with the Veto Group, Jaipur, in respect of which search proceedings under Section 132 had been conducted. The petitioner stated that he had been filing his income tax returns in Mumbai for the last 22 years,...