2006 (11) TMI 191 - HC - Income Tax

CIT transferring the file of the petitioner-assessee from Ferozepur to Baroda u/s 127 – in impugned order of transfer, reason recorded is that there is need for centralization for effective and coordinated investigation - there is nothing to show that there was any extraneous consideration or that reasons given were non-existent or irrelevant – therefore transfer under section 127, is justified – order of Commissioner require no interference