2025 (11) TMI 749

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....s the second round of litigation. In the earlier round, petitioner approached this Court with the similar grievance challenging the notice issued under Section 127 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961' for short). The co-ordinate Bench of this Court, in the previous round of litigation of the petitioner, passed a reasoned order dated 20.07.2022. The relevant paragraphs of the order dated 20.07.2022 passed in D.B. Civil Petition No. 6847/2021 titled as 'Murliwala Agrotech Pvt. Ltd. Vs. Union of India & Ors.' are as under: "We have given our thoughtful consideration to the submission advanced at bar and have gone through the impugned order, the statutory provision and the judgments cited at bar. ....

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.... case of Advantage Strategic Consulting (P) Ltd. (supra), relied upon by counsel Shri Bissa, the factual situation was totally different because transfer had been made from one Circle to another in the same city. Furthermore, during pendency of the proceedings, the assessment order had been passed. In that situation, Hon'ble Division Bench went on to hold that proceedings before the High court, had become infructuous. In the present case, the transfer order and the notices issued in furtherance thereof, have been stayed by this Court and as such, the facts of the case at hand are totally distinguishable. A Division Bench of this Court in the case of Smt. Jeewan Kumari (supra), has held that as per Section 127(1) of the....

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....jections (Annex. 5 of the writ petition). The respondent-Principal Commissioner of Income Tax maintaining its earlier stand again passed the impugned order under Section 127 of the Act of 1961 on same grounds without there being much change in circumstances. 3. Being aggrieved by the fresh notice issued under Section 127 after the previous one was declared invalid by the co-ordinate Bench by its order dated 20.07.2022 petitioner has again approached this Court. This Court noted that the co-ordinate Bench considered the objections of respondent-Revenue and thereafter by order dated 20.07.2022 declared the impugned transfer order dated 21.11.2019 as invalid and quashed the order issued under Section 127 of the Act of 1961, however responde....

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....s not changed, except for few formal approvals of the competent authorities of the Revenue at Delhi which has no material impact on the merits of this case and which would not cement the arguments of the revenue in this second round of litigation for the same controversy. 5. We do not approve the conduct of the Revenue for being rigid and adamant to transfer the case of petitioner from Udaipur to Delhi despite passing of the previous order by the co-ordinate Bench of this Court dated 20.07.2022 which was not challenged further but rather accepted by the Revenue. The Revenue must be more concerned with examining and deciding the issue strictly as per law instead of making the assessee a shuttlecock. When the faceless system has been put i....