2025 (3) TMI 875

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..... y of transfer order u/s 127 - as argued order impugned was issued without assigning any reasons for transferring the assessment from the Income Tax Officer, Theni, to the Deputy Commissioner of the Income Tax, Central Circle, Kochi - HELD THAT:- There are no sufficient grounds to interfere with the impugned order. The petitioner has not demonstrated any compelling reason for the Court to set aside .....

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..... challenges the order passed by the first respondent under Section 127 of the Income Tax Act, 1961, on the ground that the order impugned was issued without assigning any reasons for transferring the assessment from the Income Tax Officer, Theni, to the Deputy Commissioner of the Income Tax, Central Circle, Kochi. The learned counsel for the petitioner submitted that the failure to provide reasons .....

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..... ection 132/132A of the Income Tax Act must be assessed in the Central Circle. Accordingly, in this case, since a search action under Section 132/132A was carried out and for the purpose of the coordinated investigation, after providing sufficient opportunity to the petitioner, it was proposed to transfer the case to Central Circle - 2, Kochi. The learned counsel also noted that, as admitted by the .....

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