Dismissing the petition the Court held that there was sufficient compliance with the statutory provisions and principles of natural justice. The petition was mala fide and to take an unfair advantage in the matter of assessment by not permitting assessment of all related persons by one Officer.
Dev Wines Sales Corporation v. PCIT (2021) 431 ITR 619 / 199 DTR 281/ 320 CTR 318/ 279 Taxman 342(Delhi) (HC)
S. 127 : Power to transfer cases Transfer for administrative convenience — Sufficient compliance with statutory provisions and principles of natural justice — Order of transfer valid.[ Art . 226 ]