Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases

IT: Where a reasoned order was passed rejecting petitioner's request to transfer case from one jurisdiction to another and nothing had been placed before Court to show that order was either ex facie perverse or vitiated by any patent error, such order was to be upheld
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[2014] 52 taxmann.com 519 (Madras)
HIGH COURT OF MADRAS
D.V. Mercy
v.
Income-tax Officer, Ward I(2), Thanjavur*
T.S. SIVAGNANAM, J.
W.P. (C) NO. 1576 OF 2014
OCTOBER  14, 2014
Section 127 of the Income-tax Act, 1961 - Income-tax authorities - Power to transfer cases (Transfer at assessee's instance) - Petitioner, filed writ petition for issuance of a writ of mandamus, directing respondent to transfer files relating to her and her late husband from Tanjore to Chennai - Petitioner stated that she had permanently shifted her residence at Chennai and on sole ground of her convenience, she sought for transfer of files - Respondent passed an order rejecting petitioner's request and thereby refusing to transfer case - Whether when transactions had taken place within jurisdiction of first respondent at Tanjore and transaction pertained to immovable property, petitioners could not insist that files be transferred from Tanjore to Chennai solely on ground that it would be convenient for petitioner to partake in assessment proceedings - Held, yes [Para 14] [In favour of revenue]