B and B Mercantile (P.) Ltd. v. DIT (INV) (2026) 310 Taxman 345 /349 CTR 745 (Raj.)(HC)

S. 127: Power to transfer cases-Coordinated investigation-Transfer from Alwar to Faridabad after show cause notice and reasons-Transfer valid. [Art. 226)

 The case was transferred from the Deputy Commissioner, Central Circle, Alwar to the Assistant Commissioner, Central Circle-2, Faridabad for coordinated investigation, after a show cause notice setting out reasons. Held that the transfer was a valid exercise of administrative power, particularly as the assessee had earlier itself sought transfer to Central Circle-2, Faridabad; there was no fault in the order of transfer. (AY. 2006-07 to 2011-12)

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