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2004 (3) TMI 56 - GAUHATI HIGH COURT
Legality and validity of the order passed by the Commissioner of Income-tax, transferring the income-tax and wealth-tax cases of the petitioners - centralisation of the cases for co-ordinated and effective investigation - order of transfer clearly reveals that the impugned course of action had to be adopted by way of transfer of the assessment records in question for co-ordinating investigations – Hence CIT was justified in transferring the cases