Madras HC Upholds Income Tax Case Transfer to Kochi Central Circle

A. Uthayakumar Vs PCIT (Madras High Court) Madras High Court has dismissed a writ petition challenging the transfer of an income tax assessment case from the Income Tax Officer, Theni, to the Deputy Commissioner of Income Tax, Central Circle, Kochi. The court found sufficient justification for the transfer based on a search operation where funds were seized and mandatory guidelines from the Central Board of Direct Taxes (CBDT) concerning post-search assessments. A. Uthayakumar, the petitioner, had approached the High Court under Article 226 of the Constitution, challenging an order dated Febru...