2006 (7) TMI 161 - HC - Income Tax

Extract:
.......s from issuing a fresh order of transfer under section 127 of the Income-tax Act, 1961, transferring the case of petitioner No.2 to Mumbai in the event any real nexus is found between any articles or documents found in the residence of petitioner No.2 and Pioneer Embroideries Ltd., or any of its sister concerns. The writ application is disposed of.