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2016 (5) TMI 20 - HC - Income TaxTransfer of jurisdiction - Held that:- The reason for the order under Section 127(2) of the Act was stated to be for the purposes of the coordinated and effective investigation in Animal Husbandry Department Scam (AHD Scam) cases which arose in Patna. It is stated that the Petitioner was assisting in the filing of the income tax returns of the persons involved in the said cases. It is further stated that the assessments of those persons have also been centralized in Patna and those assessments have been completed. The orders of the Income Tax Appellate Tribunal for the relevant assessment years in the cases pertaining to those other persons have been placed on record. Considering the passage of time during which the Petitioner has continued to be assessed in New Delhi and that there is an obvious change in circumstances, the order passed by the Respondent No.1 way back on 26/27th February, 2002 would obviously have to be reviewed. That order cannot possibly be said to hold good even today. In similar circumstances in Smt. Avijeeta Mohanty Casshyap v. Commissioner of Income Tax [2007 (6) TMI 181 - GAUHATI High Court] the Gauhati High Court had come to form a similar opinion in relation to an order passed under Section 127 of the Act. - Transfer orders set aside.
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