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2020 (7) TMI 161 - HC - Income TaxPower to transfer cases u/s 127 - Stay on transfer of case - Period of limitation for passing an assessment - intra-Court appeal - This is a case where the assessment files are being transferred from one city to a neighbouring city hardly 158 kms. away, in the same State. What inconvenience can this cause to V.V. Minerals No.2, especially when they have business and offices in several cities? Held That:- We are aware that Section 127 of the IT Act does not create any geographical classification. Nevertheless, the judgments of Courts should not be read as Euclid's theorem, but, should be understood in the context in which they were rendered, and a blind and pedantic following of precedents is not expected of Constitutional Courts. First submission of Mr. Lakshmi Narayanan, Mr. Senthil Kumar submitted that V.V. Minerals No.2 had challenged only the transfer order, that too belatedly, and had obtained the order of stay and not the proceedings under Section 153-A of the IT Act and therefore, in the absence of stay of the proceedings under Section 153-A, ibid., the stay that has been granted in respect of transfer of proceedings will not save running of the period of limitation of the proceedings under Section 153-A of the IT Act. This Court finds sufficient substance and force in the submission of Mr. Senthil Kumar. The instant intra-Court appeal fails and is accordingly dismissed.
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