The High Court examined whether the respondents had sufficient material to transfer the petitioners'...

The High Court examined whether the respondents had sufficient material to transfer the petitioners' case from Coimbatore to the Central Circle in Kolkata. The petitioners objected to the transfer, citing age, litigation costs, their registered office in Coimbatore, and document availability there. However, the court found that the petitioners had a place of business in Kolkata, and the Kolkata Circle had seized incriminating materials linking the petitioners to lottery business operations within its jurisdiction. The show cause notice was issued, and after considering the petitioners' replies and non-appearance for personal hearing, the case was transferred to the Central Circle in Kolkata under relevant provisions of the Income Tax Act. T..... .....

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