Dismissing the petition the Court held that the assessee cannot have right to choose his Assessing Officer , transfer for effective co -ordinated investigation and assessment is held to be valid . ( C/ SCA / 7643/2021 dt. 29 -3 -2022)
Kamlesh Rajnikant Shah v .PCIT (2022) (2022) 287 Taxman 504 (Guj.)(HC)
S. 127 : Power to transfer cases – Transfer for effective and co -ordinated investigation and assessment – Transfer valid [ S. 132, Art . 226 ]