Revenue passed order dated 2.1.2025 transferring case of assessee.On writ the  assessee submitted that impugned notice dated 21.12.2024 and order dated 2.1.2025 were contrary to provisions of section 127(2)(a) because both notice and order were in form of corrigendum to earlier order passed dated 29.11.2023, and further, revenue had improved upon facts as well as reasons which were not available in order 29.11.2023. Dismissing the petition the Court held that   the notice dated 21.12.2024 and order dated 2.1.2025 were in continuation of order dated 29.11.2023 so as to comply with provisions of Act to provide opportunity of hearing to assessee. It was not in dispute that assessee had not filed any reply to notice dated 21.12.2024 and now it was contended that assessee did not file reply as said corrigendum notice referred to details relied upon to transfer case. Such approach of assessee could not be accepted to quash impugned order.Further, assessee had not denied transactions entered into by assessee with GKA. Writ petition was dismissed.

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