Mere family connection cannot be a ground for transfer of cases

Yash Shah Transfer of assessee cases from Kolkata to Patna not for the purpose of co-ordinated and effective investigation but for centralization not valid. Euivalent Citation- (2009) 314 ITR 291 (Cal.) Relevant Section – 127(2)(a) In connection with search and seizure operations against the R group of companies, the Commissioner of Income-tax after hearing the assessees passed a reasoned order directing transfer of the cases of the assessees from the Income-tax Officers at Kolkata to Patna. On writ petitions challenging the transfer of cases the High Court held that the notices propo...