Section 127 of IT Act can be invoked for public interest, administrative convenience and meaningful assessment

Dollar Gulati Vs PCIT (Delhi High Court) Conclusion: Powers of Section 127 could be invoked for public interest and administrative convenience and the ground of coordinated investigation was a good ground of transfer. The exercise of statutory powers by the authority could not be said to be wholly arbitrary, irrational, without jurisdiction or suffers with mala fide intention.  Held:  Search operation under Section 132 was conducted on the premises of M/s. Zee Lab Group. Pursuant to the aforementioned search, some incriminating material alluding to assessee was discovered and therefore, a no...