The assessee’s case was sought to be transferred from Udaipur to Delhi by the Principal Commissioner for uniformity in the assessment of persons involved, following a search that the revenue had conducted under section 132(1) on the Brindavan group. On writ, the court held that the assessment of Brindavan Group was completed in December 2019. Proceedings initiated by the revenue against the assessee were pending for more than 6 years.\u00a0 Since the factual position as it was prior to issuance of the earlier transfer order had not changed, except for a few formal approvals of competent authorities of Revenue at Delhi. The order of Transfer was set aside. Further, with the implementation of the faceless assessment regime, the transfer was neither reasonable nor justifiable.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 127: Power to transfer cases-Search-Udaipur to Delhi-With implementation of faceless assessment regime, transfer was neither reasonable nor justifiable-Order of transfer was set aside [S. 132, Art.226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60590","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fLg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60590"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60590\/revisions"}],"predecessor-version":[{"id":60591,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60590\/revisions\/60591"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}