Transfer of Income Tax Assessment Jurisdiction from Chandigarh to Goa Upheld as Being in Public Interest: Punjab & Haryana High Court

The Punjab and Haryana High Court has dismissed a writ petition challenging the transfer of income tax assessment jurisdiction from Chandigarh to Panaji, Goa, holding that the Revenue authorities acted strictly within the framework of Section 127(2) of the Income Tax Act, 1961. The Court ruled that the transfer was made in public interest, for administrative convenience, and to ensure effective and coordinated investigation into interconnected tax matters. Bench and…