Allowing the petition the Court held that; reason assigned for transfer of its case from one jurisdiction to another jurisdiction i.e. decentralisation of cases from central charges, did not constitute sufficient reason, accordingly the order for transfer of cases was quashed.
PCIT v. Rohtas Project Ltd. (2018) 100 Taxman 383 / (2019) 260 Taxman 95 (All.)(HC) Editorial : SLP of revenue is dismissed ;PCIT v. Rohtas Project Ltd. (2019) 260 Taxman 94 (SC)
S. 127 : Power to transfer cases–Recording of reasons–Non application of mind -Reason must disclose that patently, logic and prudence has been applied before passing the order– Decentralisation of central charges cannot constitute sufficient reason to transfer the cases.