Transfer order u/s. 127(2) lacking cogent reasons held invalid: Calcutta HC

Pradeep Kumar Kajaria Vs Union of India & Ors. (Calcutta High Court) Calcutta High Court held that transfer order issued under section 127(2) of the Income Tax Act lacking cogent reasons to justify necessity of transferring case is untenable. Accordingly, transfer order held as invalid. Facts- The petitioner is an individual deriving income from various sources, including salary, share of profits from a partnership firm/LLP, and other sources. The Petitioner is a permanent resident of Kolkata and has been assessed under the jurisdiction of the Income Tax Officer, Ward 36(1), Kolkata, for s...