2019 (12) TMI 323

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....ai and Ms. Rachana Yadav, Advocates. 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., Suc....

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.... 26.11.2019, it was not claimed by the respondents 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 Servic....

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....been considered and, as a matter of fact, consent has 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 Incom....

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....6(2), Delhi, cannot issue above refunds under existing instructions 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 refun....