Transfer of tax case u/s 127(2) from Mumbai to Delhi upheld for coordinated probe.

The High Court upheld the transfer of a tax case under Section 127(2) from Mumbai to Delhi for a coordinated investigation. The petitioner challenged the transfer, arguing a lack of reasons and absence of agreement between the Commissioners. However, the court found the order justified, emphasizing the need for centralized investigation due to alleged bogus transactions with entities of the 'Pacific Group'. The court concluded that there was no legal infirmity in the transfer decision, thus rejecting the petitioner's challenge and affirming the necessity for protecting revenue interests. .....

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