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Case Law Details

Case Name : Laxminath Investment & Management Consultants Pvt. Ltd. Vs PCIT (Bombay High Court)
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Laxminath Investment & Management Consultants Pvt. Ltd. Vs PCIT (Bombay High Court)

Bombay High Court dismissed a petition by Laxminath Investment & Management Consultants Pvt. Ltd., challenging the transfer of their case from Mumbai to New Delhi under Section 127(2) of the Income Tax Act, 1961. The petitioner argued that the transfer order lacked valid reasoning and procedural compliance, specifically pointing out the absence of an agreement between the Principal Commissioners of Mumbai and Delhi. The petitioner emphasized the statutory requirement for written reasons unde

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