Calcutta High Court dismisses plea by Kamal Nath, Former Madhya Pradesh Chief Minister challenging transfer of IT proceedings from Kolkata to New Delhi
In a high profile case involving senior Congress leader and former Madhya Pradesh Chief Minister Kamal Nath, challenging the order of transfer of proceedings by Income Tax Department involving several transactions of large scale collection of illegal money, the Court opined that (i) there is no absolute right to be assessed in a particular territory and (ii) the inconvenience of assessee has to be balanced against department's right to carry its functions and scope of judicial review is limited.