Transfer of case u/s. 127 to centralize assessment of all connected persons is justifiable

Bhupinder Singh Vs PCIT (Punjab And Haryana High Court) Punjab and Haryana High Court held that transfer of case from Chandigarh to Panaji under section 127 of the Income Tax Act to centralize the assessment of all connected or linked persons at one place is justifiable. Accordingly, the present petition is dismissed. Facts- The present petition has been preferred by the petitioner. Vide the present petition, the petitioner challenges order dated 08.09.2025, passed under Section 127(2) of the Income Tax Act, 1961 by the Principal Commissioner of Income Tax Chandigarh-I transferring the jurisd...