Dismissing the petition the Court held that ; the assessee was a part of a group companies which were subjected to common search action. The assessments of all 42 group companies were being centralised at one place. The order of transfer had been passed to facilitate this, he order is valid.
Genus Electrotech Ltd. v. UOI ( 2018) 402 ITR 221 (Guj) (HC)
S. 127 : Power to transfer cases – Transfer from Ahmedabad to Moradabad -Transfer for effective and co-ordinated investigation and centralisation of cases — Order of Transfer is held to be valid.