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2009 (5) TMI 38 - HC - Income TaxTransfer of case from Delhi to Meerut - Show cause notice u/s 127 - even if the notice in question erroneously mentions the pendency of a case in Meerut, since the decision to transfer it there is in large measure influenced by the convenience of the Petitioners, it becomes impervious to challenge – Meerut is undoubtedly of closest proximity both to Delhi as well as to the Noida and hence the impugned decision is neither capriciousness, malafide nor arbitrary - Petitions lack merit and are dismissed
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