TMI Blog2016 (5) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was assisting in the filing of the income tax returns of the persons involved in the said cases. It is further stated that the assessments of those persons have also been centralized in Patna and those assessments have been completed. The orders of the Income Tax Appellate Tribunal for the relevant assessment years in the cases pertaining to those other persons have been placed on record. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Adv with Mr Dileep Shivpuri, Adv ORDER 1. The challenge in this writ petition is to an order dated 26/27th February, 2002 passed by the Commissioner of Income Tax, Delhi-XIII, New Delhi under Section 127(2) of the Income Tax, 1961 (hereinafter referred to as 'the Act') transferring the jurisdiction to assess the Petitioner under the Act from the I.T.O. Ward 37(1), New Delhi (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alized in Patna and those assessments have been completed. The orders of the Income Tax Appellate Tribunal for the relevant assessment years in the cases pertaining to those other persons have been placed on record. 3. Considering the passage of time during which the Petitioner has continued to be assessed in New Delhi and that there is an obvious change in circumstances, the order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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