Dismissing the petition the court held that held that the transfer of case is done for co-ordinated investigation. Commissioner recorded the reasons and opportunity of hearing was given. Transfer is held to be valid. (AY.2017-18)
Soma Enterprise Ltd. v. CIT (2019) 414 ITR 374/ 309 CTR 396/ 180 DTR 79 (Telangana)(HC)
S. 127 : Power to transfer cases–Co-ordinated investigation-Recorded reasons and opportunity of hearing was given-Transfer is held to be valid.[S. 127(2)(A)]