In cases of a group, coordinated investigation is a relevant ground for transfer of its case under section 127 of IT Act

RELEVANT PARAGRAPHS: Section 127 does not spell out under what facts and circumstances a transfer of a case can be made. However, in a case of inter-city transfer statute requires compliance of two requirements –first, to vie the assessee a reasonable opportunity of hearing, wherever it is possible to do so and secondly, reasons with regard to transfer should be recorded. In the instant case there is no dispute that the principles of natural justice have been complied with and reasons have been recorded. Thereafter, reasons have been communicated. It is clear from the submissions as noted th...