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HC observed that the assessment transfer order from Mumbai to Indore was abandoned, with proceedings re-transferred within Mumbai circles. Despite resolving the immediate dispute, the court directed CBDT and Ministry of Finance to conduct a preliminary inquiry into potential procedural irregularities. The HC expressed concerns about possible misuse of court proceedings and potential compromise of revenue interests. The court mandated CBDT to file a compliance report by 27 June 2025, emphasizing the importance of protecting both taxpayer rights and government revenue, while ensuring adherence to principles of natural justice and prescribed administrative procedures.
HC observed that the assessment transfer order from Mumbai to Indore was abandoned, with proceedings re-transferred within Mumbai circles. Despite resolving the immediate dispute, the court directed CBDT and Ministry of Finance to conduct a preliminary inquiry into potential procedural irregularities. The HC expressed concerns about possible misuse of court proceedings and potential compromise of revenue interests. The court mandated CBDT to file a compliance report by 27 June 2025, emphasizing the importance of protecting both taxpayer rights and government revenue, while ensuring adherence to principles of natural justice and prescribed administrative procedures.
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