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Transfer of case u/s 127 - The Revenue authorities are the best ...


Revenue Authorities Justify Case Transfer from Dimapur to Kollam u/s 127; Court Upholds Decision.

February 26, 2022

Case Laws     Income Tax     HC

Transfer of case u/s 127 - The Revenue authorities are the best judge in this matter and they have assigned clear and cogent reasons as to why the transfer is being made. The only requirement of the law is that while passing an order of transfer, the reasons must be assigned. We have absolutely no doubt in our mind that cogent reasons have been assigned by the Revenue for transferring the case from Dimapur to Kollam and therefore, it does not call for our interference. - HC

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