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2006 (2) TMI 128 - HC - Income TaxOrder passed under section 127(2) for transferring the cases - validity of an order impugned is to be tested in the light of the facts and circumstances as it existed on the day of the passing of the order. Any subsequent development or event cannot make the order bad nor can it be set aside on that ground, unless such an event has the effect of nullifying the order. It would be a different matter in a given case that any subsequent development or change or subsequent event, if relevant, may give opportunity to the aggrieved person, for approaching the authority concerned for consideration of such an event. – we find no arbitrariness or illegality in the impugned order of transfer.
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