The court held that the materials seized in Kolkata were central to the investigation, justifying the transfer under Section 127 of the tax legislature
Madras High Court, in a recent ruling, dismissed a writ petition challenging the transfer of an income tax case to the Central Circle in Kolkata, following the discovery of incriminating materials during a search and seizure operation. The petitioner, Arise Industries, a company based in Coimbatore, sought to quash the Income Tax Department’s notification ordering…
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