{"id":49713,"date":"2025-01-11T13:43:46","date_gmt":"2025-01-11T08:13:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/laxminath-investment-management-consultants-pvt-ltd-v-pcit-bom-hc-www-itatonline-org\/"},"modified":"2026-01-01T20:49:19","modified_gmt":"2026-01-01T15:19:19","slug":"laxminath-investment-management-consultants-pvt-ltd-v-pcit-bom-hc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/laxminath-investment-management-consultants-pvt-ltd-v-pcit-bom-hc-www-itatonline-org\/","title":{"rendered":"Laxminath Investment &#038; Management Consultants Pvt. Ltd. v.PCIT ( 2025) 474 ITR 1  \/ 174 taxmann.com 54 \/ 344 CTR  30 \/ 246 DTR  305            ( Bom)( HC) (www.itatonline.org )\/Editorial : SLP of assessee dismissed , Laxminath Investment &#038; Management Consultants Pvt. Ltd. v.PCIT( 2025) 474 ITR 7\/  174 taxmann.com 55   ( SC)"},"content":{"rendered":"<p>The assessee challenged the transfer of case from Jurisdictional officer in Mumbai to the counterpart in New Delhi. Dismissing the petition the Court held that<strong> \u00a0\u00a0<\/strong>cases are centralised with Central Circle for coordinated investigation in group cases to protect the interest of revenue. The convenience of the assessee is adverted to, \u00a0order \u00a0also observed \u00a0the centralisation is for a limited period, and once the assessment concludes as per the norms, then there would be de-centralization. \u00a0The Court also observed that the contentions of the inconvenience raised by the assessee can always be addressed through modern technological advances, thereby obviating the necessity of extensive travel by the assessee or its representative . The process of natural justice is observed before Transferring the case . Writ petition is dismissed . \u00a0(WP No.2277 of 2023 dt .7-1-2025)<\/p>\n<p style=\"background: white;\"><span style=\"font-size: 13.0pt; font-family: BitstreamCharter;\">(AY. 2022 -23 ) <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 127 : Power to transfer cases \u2013 Transferring the  case from the Jurisdictional officer in Mumbai to the counterpart in New Delhi- No agreement between the Principal Commissioners of Mumbai and Delhi for the proposal of such a transfer -Compliance of natural justice -Transaction with specific group &#8211; Coordinated and centralised investigation \u2013 Transfer is valid \u2013 Writ petition is dismissed . [ S.127(2), Art. 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49713","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cVP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49713"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49713\/revisions"}],"predecessor-version":[{"id":57980,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49713\/revisions\/57980"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}