The assessee challenged the transfer of case from assessment circle to Central Circle. Dismissing the petition the Court held that transfer of assessments from National e-Assessment Centre to Central Circle for co-ordinated investigation by way of the order passed under section 127 was in accordance with law and valid. Some of the relevant findings are here in below:

(a) the concept of Faceless Assessment was introduced in 2020, yet the Jurisdictional Assessing Officer continues to exercise concurrent jurisdiction with the Faceless Assessing Officer; (b) the powers under the sec. 127 would continue to apply to all cases in an unmodified manner since the Faceless Assessment Scheme has not modified the said section; (c) Prior approval of CBDT as specified in the E-assessment scheme is not required for cases transferred u/s. 127; (d) the power of transfer u/s. 127 is not in any manner barred by the Faceless Assessment Scheme when the transfer is sought to be made from a Jurisdictional Assessing Officer under one Principal Commissioner of Income-tax to another Assessing Officer under a different Principal Commissioner of Income-tax who are not exercising concurrent jurisdiction over the case. (AY. 2018-19)