Meaning of “Co-ordinated investigation”

Case Name : Cit vs. Union of india 

Citation : [2014] 43 taxmann.Com 369 (chhattisgarh)

Court : Chhattisgarh high court

Section : 127

Meaning : The word ‘co-ordinated’ means harmonious in action. As documents have been seized at different places, it is necessary that all the cases should be considered together at one place so that harmonious investigation be undertaken to arrive at just assessment. The words ‘co-ordinated investigation’ of the case is not vague.

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