The petitioner, a Non-Resident Indian (NRI) living in Dubai, challenges the transfer of his income tax case from Mumbai to New Delhi under Section 127 of the Income Tax Act, 1961. The transfer was initiated for coordinated investigation following search operations involving individuals linked to the petitioner. The petitioner claims the transfer lacks legal justification, asserting that the move was intended to harass him. Despite objections, the transfer was confirmed, leading to multiple tax notices and penalties. The High Court deliberates on the legality of this transfer and the subsequent proceedings.

1. Introduction and Background:

   • Overview of the petitioner, Rajiv Saxena, a Dubai-based NRI.
   • Details of the income tax search operations conducted in June 2019.
   • The involvement of Indian citizens linked to the petitioner in financial investigations.

2. Legal Proceedings and Petitioner’s Grievance:

   • The petitioner’s objection to the show cause notice issued in March 2021.
   • Arguments raised against the transfer order dated June 2021.
   • Allegations of harassment and legal violations in the transfer process.

3. Respondent’s Position and Justifications:

   • Income tax authorities’ reasons for centralizing the case to New Delhi.
   • Reference to coordinated investigations involving related parties.

4. Subsequent Developments:

   • Notices and penalties issued after the transfer order.
   • Objections raised by the petitioner, including medical grounds and jurisdictional issues.

5. Court’s Deliberation:

   • Examination of the legal basis for the transfer under Section 127.
   • Analysis of the procedural compliance by the tax authorities.

6. Conclusion and Decision:

   • The court’s judgment on whether the transfer and subsequent actions were legally justified.