https://www.taxtmi.com/caselaws?id=781281 HC allowed the writ petition and quashed the impugned order dated 19.10.2022 issued under Section 127 of the Act, declaring it invalid. HC found the Revenue's transfer of the petitioner's assessment from Udaipur to Delhi arbitrary and unjustified, particularly after a co-ordinate Bench's earlier order had been accepted and the related group assessment was completed in December 2019. The court criticized the Revenue for rigidity and undue delay-proceedings pending over six years-and held that, given the faceless system and completed group assessments, the transfer lacked reasonableness and legal basis. en-us Wed, 17 Sep 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781281 HC allowed the writ petition and quashed the impugned order dated 19.10.2022 issued under Section 127 of the Act, declaring it invalid. HC found the Revenue's transfer of the petitioner's assessment from Udaipur to Delhi arbitrary and unjustified, particularly after a co-ordinate Bench's earlier order had been accepted and the related group assessment was completed in December 2019. The court criticized the Revenue for rigidity and undue delay-proceedings pending over six years-and held that, given the faceless system and completed group assessments, the transfer lacked reasonableness and legal basis. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781281