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2023 (4) TMI 1181 - SCH - Income TaxCentralization of the cases - Transfer of case from one tribunal to another i.e from ITAT Bangalore to ITAT Mumbai - Transfer of cases u/s 127 - High Court has allowed the said writ petition preferred by the Assessee and has quashed and set aside the order passed by the President of the ITAT transferring four appeals from Bangalore Bench to Mumbai Bench, which was passed in exercise of powers under Rule 4 of the Income Tax Appellate Rules - HELD THAT:- As it cannot be said that the High Court has committed any error in setting aside the order passed by the President of the ITAT transferring the appeals from the Bangalore Bench to the Mumbai Bench. We are in complete agreement with the view taken by the High court. Therefore, now the appeals will be heard by the ITAT, Bangalore Bench. The present Special Leave Petition deserves to be dismissed and is accordingly dismissed. As observed that the other issues including the powers of the President under Section 255 read with Income Tax Appellate Rules are kept open to be considered in an appropriate proceedings.
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