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Case Law Details

Case Name : M and C Property Development Private Limited Vs PCIT (Madras High Court)
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M and C Property Development Private Limited Vs PCIT (Madras High Court)

Madras High Court held that transfer of case under section 127 of the Income Tax Act justified since the documents are seized from different premises of a group of companies/concerns and it is necessary for all the cases to be centralised or considered together at one place, so that there will be a coordinated investigation.

Facts- The appellants in all these appeals are either private limited company or limited liability partnership or partnership concern or individuals, who are having

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