Case can be transferred from Jurisdictional AO to Central Circle u/s 127

Sanjay Gandhi Memorial Trust Vs CIT (Delhi High Court) Delhi High Court held that case can duly be transferred from Jurisdictional Assessing Officer to Central Circle by way of passing order under section 127 of the Income Tax Act. Facts- The primary issue that arises for consideration in the present batch of writ petitions is whether the assessments of the petitioners could be transferred to the Central Circle by way of the impugned orders passed under Section 127 of the Income Tax Act, 1961 without sanction of the Central Board of Direct Taxes (‘CBDT’). Conclusion- This Court is of the v...