Transfer of case was justified as show-cause notice has clearly spelt out reasons for transfer; SC dismissed SLP

INCOME TAX : SLP dismissed against High Court ruling that where assessee challenged order of transfer of its case on ground that its Chartered Accountant was 85 years old and it would cause hardship for assessee if its case was transferred, such grievance of assessee was imaginary because Income-tax returns were now filed online, thus, order of transfer of case was to be upheld

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