Court sets aside jurisdiction transfer order under Section 127(2) Income Tax Act due to time lapse & changed circumstances.

The court set aside the order transferring jurisdiction under Section 127(2) of the Income Tax Act, citing the significant passage of time and changed circumstances. The court emphasized the need for a review, deemed the original order invalid, and directed the respondent to reassess and pass appropriate orders in compliance with the law. The writ petition was disposed of with the direction to reevaluate the situation and issue new orders as necessary.

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Issues Involved: Challenge to order transferring jurisdiction under Section 127(2) of the Income Tax Act.

Analysis:
1. The writ petition challenges an order transferring jurisdiction under Section 127(2) of the Income Tax Act from one location to another. The order was passed in relation to the coordinated investigation in Animal Husbandry Department Scam cases in Patna. An interim stay on the implementation of the order has been in place for 14 years, during which the petitioner continued to be assessed in New Delhi by the Income Tax Officer.

2. The reason for the transfer of jurisdiction was to facilitate the investigation in the AHD Scam cases and centralize the assessments of individuals involved in those cases in Patna. The assessments of these individuals have been completed, and the orders of the Income Tax Appellate Tribunal for the relevant assessment years have been submitted as evidence.

3. The court noted the significant passage of time since the original order in 2002 and the change in circumstances. Citing a similar case, the court emphasized the need to review the situation and deemed the original order no longer valid. The court set aside the order dated February 26/27, 2002, and allowed the respondent to reassess and pass appropriate orders in compliance with the law.

4. In conclusion, the court disposed of the writ petition by setting aside the challenged order and directing the respondent to reevaluate the situation and issue new orders as necessary.

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