2025 (7) TMI 1064 - SCH - Income Tax

Transfer u/s 127 - transfer of case of the petitioner to Pune on the ground that the petitioner was having significant suspicious cash transactions with M/s. G.K. Associates which is assessed with DCIT Central Circle-2(2) Pune - Denial of principles of natural justice by not providing the petitioner with the necessary documents and information relied upon for the transfer of the case As decided by HC 2025 (3) TMI 948 - GUJARAT HIGH COURT in view of the provisions of section 127 and conspectus of law enumerated here in above power of transfer of case of the petitioner cannot be said to have been exercised without jurisdiction or contrary to the material on record to justify such action. We are therefore of the view that we should not interfere with the impugned corrigendum order of transfer passed by respondent no. 1 under section 127 (2) of the Act. HELD THAT - We are not inclined to interfere with the impugned judgment passed by the High Court. Hence the Special Leave Petition is dismissed. Pending applications if any shall stand disposed of.

Summary

The Supreme Court, through Hon'ble Justices Pamidighantam Sri Narasimha and Atul S. Chandurkar, dismissed the Special Leave Petition, stating, "We are not inclined to interfere with the impugned judgment passed by the High Court." All pending applications were also disposed of.