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2013 (6) TMI 283 - GAUHATI HIGH COURTTransfer of case - section 127 - Grievance in the petition is that the exercise of power is ultra vires section 127(2)(a) of the Income-tax Act, 1961, as there was disagreement between the Chief Commissioner of Income tax - It was also submitted that since the case does not fall under section 127(2)(a), the power of transfer, if at all, would be exercised under section 127(2)(b) by such officers who may be specially authorized by the Chief Commissioner of Income-tax, which has not been done in this case. Held that:- it cannot be held that there was any lack of agreement between the Commissioner of Income-tax, Dibrugarh, from whose jurisdiction the case is transferred or any higher authority with the Delhi Commissioner. It cannot be held that the opinion formed by the Commissioner of Income-tax, Dibrugarh, is in any manner vitiated. There is material to show that there was a search and seizure at Delhi and there is allegation of tax evasion at Delhi which is being investigated at Delhi. It cannot be held that the order transferring the cases is beyond the scope of the statutory power under section 127 of the Act. - Decided against the assessee.
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