TMI Blog2019 (4) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... nstructions in this regard. Transfer of Assessment Proceedings in the same City from one Authority to another, we are of the considered opinion that no interference by this Court is called for and therefore, the learned Single Judge is right in dismissing the writ petition filed by the Assessee. No prejudice, whatsoever, was pleaded or much less established by the Assessee in the present case, as against the transfer of the proceedings from one Authority to another. No merit in the present appeal filed by the assessee and the same is liable to be dismissed. Accordingly, this writ appeal is dismissed. - W.A.(MD) No.981 of 2011 AND M.P.(MD) Nos.1 and 2 of 2011 - - - Dated:- 27-3-2019 - Dr. Justice Vineet Kothari And Mrs. Justice T. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the decision of the Five Judges Bench of the Honourable Apex Court does not support the petitioner's plea. In fact, the case of Kashiram Aggarwalla case (AIR 1965 Supreme Court 1028) is referred to in the Honourable Apex Court decision of Ajantha Industries reported in (1976) 102 ITR 281 (SC) , relied upon by the petitioner's counsel. Kashiram Aggarwalla case was held to be inapplicable to the facts of the Ajantha Industries case by the Honourable Supreme Court. The learned counsel for petitioner when asked as to why he is not referring to the decision of the Five Judges Bench reported in AIR 1965 Supreme Court 1028 which is to the point in issue, he pleaded that he does not rely on it. This only shows the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently, the connected Miscellaneous Petition is dismissed. 20. Since the entire exercise of filing writ petition is to stall the proceedings of the Department without there being any legal basis that too knowing fully well that the provision of law is clear with regard to transfer in terms of Section 127(3) of the Act, the writ petitioner deserves to be mulcted with some costs as valuable time of Court is wasted to deal with a case with no legal basis and on untenable plea. The petitioner has filed this writ petition purely on technicalities to avoid or delay the assessment proceedings. This Court is therefore constrained to impose cost of ₹ 5,000/-(Rupees Five Thousand only) on the petitioner to be paid to the Legal Services Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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