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2015 (2) TMI 674 - HC - Income TaxTransfer of assessments from Patiala to Ghaziabad - Held that:- The power to transfer an assessment is administrative in nature. An order passed under section 127 of the Act would, therefore, fall for judicial review only where it has violated statutory safeguards provided by Section 127 of the Act or the order has been passed without assigning any reasons or is mala fide or arbitrary. A perusal of the impugned order reveals that clear and cogent reasons, have been assigned for retransfer of the assessments from Patiala to Ghaziabad, which are preceded by a credible process of reasoning, a just and fair consideration of the objections thereby negating arguments as to a mala fide or perverse exercise of jurisdiction. An argument raised by counsel for the petitioners that as assessments were initially centralised at Patiala, their re-transfer to Ghaziabad is a review of the earlier order must necessarily be rejected. We are unable to read into Section 127 of the Act any impediment prohibiting the re-transfer of an assessment. The fact that the other assessees have already been assessed at Ghaziabad renders imperative that the petitioners are also assessed at Ghaziabad. - Decided against assessee.
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