The petitioner challenged an order passed under s. 127(2) transferring its assessment proceedings from Mumbai to Indore on the ground of centralisation. During the pendency of the writ petition and despite interim orders, the Revenue authorities, without assigning any reasons and without apprising the Court, revoked the earlier transfer order and instead retransferred the case from one Circle to another within Mumbai. Simultaneously, assessment orders were hurriedly passed by the Mumbai authorities substantially accepting the assessee’s submissions. The Court noted that the original transfer order had recorded detailed reasons for centralisation, and therefore it was inexplicable how the same authorities could review and reverse their own order without any reasons or disclosure to the Court. The conduct of the Revenue officials, including failure to properly assist the Court during hearings and non-disclosure of subsequent developments, prima facie suggested misuse of Court proceedings and possible compromise of Revenue’s interests. Though the impugned transfer order had been abandoned and the petition had become infructuous, the High Court held that the developments warranted deeper scrutiny. Accordingly, the CBDT and the Ministry of Finance were directed to take cognizance of the matter, conduct at least a preliminary enquiry into the circumstances leading to revocation of the transfer and finalisation of assessments during pendency of the writ, and determine whether any action was warranted against the officials involved. The Chairperson of CBDT was directed to file a compliance report by 27^th June, 2025