S. 127 : Power to transfer cases-Transfer of case for effective co-ordinated investigation to avoid loss of revenue-Transfer order stating adequate reasons and centralisation for limited period until conclusion of assessment according to norms and decentralisation thereafter-Communications between transferor and transferee jurisdictional Commissioners indicating their agreement-Assessee given opportunity of hearing-No infirmity in transfer order-Interference in writ jurisdiction not warranted-SLP of assessee dismissed, [S. 127(2), Art. 136]
Laxminath Investment and Management Consultants Pvt. Ltd. v. Pr. CIT (2025) 474 ITR 7/ 174 taxmann.com 55 (SC) Editorial : Laxminath Investment and Management Consultants Pvt. Ltd. v. PCIT (2025) 474 ITR 1/ 174 taxmann.com 54 (Bom)(HC)