PANNALAL BINJRAJ vs UNION OF INDIA.

The Supreme Court upheld the constitutionality of Section 5(7A) of the Indian Income-tax Act, 1922, stating it is a measure of administrative convenience and does not violate Articles 14 and 19(1)(g) of the Constitution. The Court clarified that the discretionary power to transfer cases is valid as it serves the primary objective of tax assessment and collection. The right conferred under Section 64(1) and (2) is not absolute and can be overridden for administrative efficiency, thus the omnibus orders of transfer were deemed constitutionally valid.