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2016 (11) TMI 605 - HC - Income TaxTransfer of cases - assessee’s contention at this stage is that the reasons were vague - Held that:- To constitute a fatal infirmity the reasons indicated in the order under Section 127 (1) dated 11.09.2012 should be of a nature which can be said to be no reasons at all. The order to the extent it is relevant has been extracted above; it clearly indicates that the decision to transfer assessee’s case is based upon the convenience of the income tax authorities who had conducted search in respect of the other entities and individuals in Jalandhar. The materials on record filed along with the counter affidavit support this conclusion. In Surya Pharmaceuticals’s case (2006 (5) TMI 46 - HIGH COURT, DELHI), the court held that administrative convenience could be a valid ground for transfer of the assessee’s case. In the circumstances of this case, the court is of the opinion that the opinion formation cannot be faulted – there is no gainsaying to the fact that but for the centralisation there could be different approaches leading to differing block assessment orders.
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