TaxTMI 
TaxTMI 
2019 (12) TMI 323
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..... Respondent Through: Mr. Zoheb Hossain, Mr. Ajit Sharma and Mr. Piyush Goyal, Advocates. O R D E R The petitioner has preferred the aforesaid writ petition to assail the order dated 27.11.2019, passed by the respondents disposing of the objections raised by the petitioner to the proposed transfer of the case of the petitioner M/s Vodafone Idea Ltd., Successor of M/s Vodafone Mobile Services Li....
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....ondents that the consent of the competent authority was available, and it is only when the impugned order has been passed that it is recorded that the consent had since been obtained on 26.11.2019. The impugned order, inter alia, reads: "This is to convey that No. Objection of the undersigned for transfer of the case of M/s Vodafone Mobile Services Ltd. (VMSL) PAN No.AACS4457Q to PCIT-5, Mumbai ....
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....since been obtained, as noticed hereinabove. He submits that the nature of hearing contemplated under Section 127 of the Act to the assessee is summary, and the objections have been considered and order passed. He has placed reliance, in support of his submission, on the decision of this Court in ATS Infrastructure Ltd. v. Commissioner of Income Tax, (2009) 183 ITR 299 (Delhi), Chaudhary Skin Trad....
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....ns of the Department. Thus, the process of issuing of refunds would be much smoother on the transfer of jurisdiction to Mumbai." Having heard learned counsels and perused the record, it appears to us that the real objection of the petitioner to the transfer of jurisdiction emanates from the apprehension that the petitioner's refund claims may get stalled. So far as the petitioner's right to make....