In Brief
The Supreme Court dismissed an assessee's special leave petition challenging the High Court's order transferring income tax proceedings from Kanpur to Meerut. Finding no legal ground to interfere with the transfer order, the Court dismissed the petition but clarified that any observations made in the transfer order would not affect the substantive adjudication of the assessee's appeal on merits before the Appellate Authority, who remains free to consider all available legal contentions independently.
The lawyer headnote and full judgment text are available to registered users.