2016 (5) TMI 20

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.... 1. The challenge in this writ petition is to an order dated 26/27th February, 2002 passed by the Commissioner of Income Tax, Delhi-XIII, New Delhi under Section 127(2) of the Income Tax, 1961 (hereinafter referred to as 'the Act') transferring the jurisdiction to assess the Petitioner under the Act from the I.T.O. Ward 37(1), New Delhi (Respondent No.3, herein) to the Deputy Commissioner....

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....leted. The orders of the Income Tax Appellate Tribunal for the relevant assessment years in the cases pertaining to those other persons have been placed on record. 3. Considering the passage of time during which the Petitioner has continued to be assessed in New Delhi and that there is an obvious change in circumstances, the order passed by the Respondent No.1 way back on 26/27th February, 2002 w....