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2019 (12) TMI 323 - HC - Income TaxRefund claim - post merger - transfer of jurisdiction - pending refunds of M/s VMSL with ACIT Delhi - using PAN of M/s Vodafone Idea Ltd. with DCIT Mumbai to the bank account of M/s Vodafone Idea Ltd. - HELD THAT:- So far as the petitioner’s right to make representation and be heard in the matter is concerned, we are of the view that sufficient opportunity has been granted to the petitioner, particularly in the light of the earlier proceedings, which were eventually dropped. The first show cause notice was issued to VMSL on 22.09.2017. VMSL responded to it on 09.10.2017. Thereafter, VMSL and Vodafone India Ltd. merged into Idea Cellular ltd. with appointed date as 31.08.2018. Another show cause notice under Section 127 was issued on 07.08.2019. The petitioner again responded to it on 21.08.2019. Thus, the petitioner has had several opportunities to respond to the proposed transfer of jurisdiction from Delhi to Mumbai. While passing the impugned order, the objections of the petitioner have been considered. The fact remains that the consent of the competent authorities, admittedly, has been obtained before passing of the impugned order. Therefore, the earlier refusal on 12.11.2018 is of no significance.
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