No prejudice shall be caused on account of transfer of cases to Central Circle; Delhi High Court upholds transfer of Income Tax assessment of Sanjay Gandhi Memorial Trust, Aam Aadmi Party
Section 127 of IT Act to the extent it permits transfer from one Assessing Officer under a Principal Commissioner of Income Tax to another Assessing Officer under another Principal Commissioner of Income Tax who are holding non-concurrent charges remains untouched and continues to apply in its pristine form.