Bom. HC: Assessment Can be Centralized by Department at One Place if there are Sufficient Reasons - 29.08.2024

Bombay High Court while upholding the order u/s 127 of IT Act, 1961 transferring Assessee's case from the Assessing Officer in Mumbai to Assessing Officer in Delhi has observed that if there are substantial and imminent reasons and cause, the department can centralize the assessment at one place.

Tags : Bombay High Court Sufficient Reasons Assessment

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