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2016 (11) TMI 717 - BOMBAY HIGH COURTTransfer of case from Mumbai to Auranbagad - Held that:- The reliance placed by the Revenue upon the order of the Punjab and Haryana in Kuantum Papers Ltd. (2015 (2) TMI 674 - PUNJAB & HARYANA HIGH COURT) in which the Court refused to stop the transfer as it had come to a finding that the order sanctioning the transfer of the case under Section 127(2) of the Act was an speaking order and not mala fide and / or arbitrary is not applicable in this case. This is so as in the present facts the impugned order is not only a nonspeaking order but is also arbitrary. Similarly, the decision of Rajasthan High Court in Rishikul Vidyapeeth (1981 (8) TMI 47 - RAJASTHAN High Court ) relied upon by the respondent Revenue for sustaining the impugned order under Section 127(2) of the Act is inappropriate. This for the reason that it was passed in the above case in the context of the petitioner therein not adverting in its objections to the reasons for the transfer disclosed in the showcause notice issued to it. This is not so in the present case. In fact, in this case the showcause notice is itself bereft of particulars save and except merely coordinated investigation and administrative convenience making it impossible to effectively respond. Nevertheless, the petitioner had itself pointed out the inconvenience which would be caused to it and the arbitrary nature of the transfer of petitioner's assessment to Aurangabad. This objection was not appropriately considered and dealt with in this case. Therefore, the aforesaid decision also has no application to the present facts. Transfer orders dismissed.
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