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TMI Blog2019 (12) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Respondent Through: Mr. Zoheb Hossain, Mr. Ajit Sharma and Mr. Piyush Goyal, Advocates. O R D E R The petitioner has preferred the aforesaid writ petition to assail the order dated 27.11.2019, passed by the respondents disposing of the objections raised by the petitioner to the proposed transfer of the case of the petitioner M/s Vodafone Idea Ltd., Successor of M/s Vodafone Mobile Services L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents that the consent of the competent authority was available, and it is only when the impugned order has been passed that it is recorded that the consent had since been obtained on 26.11.2019. The impugned order, inter alia, reads: "This is to convey that No. Objection of the undersigned for transfer of the case of M/s Vodafone Mobile Services Ltd. (VMSL) PAN No.AACS4457Q to PCIT-5, Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since been obtained, as noticed hereinabove. He submits that the nature of hearing contemplated under Section 127 of the Act to the assessee is summary, and the objections have been considered and order passed. He has placed reliance, in support of his submission, on the decision of this Court in ATS Infrastructure Ltd. v. Commissioner of Income Tax, (2009) 183 ITR 299 (Delhi), Chaudhary Skin Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the Department. Thus, the process of issuing of refunds would be much smoother on the transfer of jurisdiction to Mumbai." Having heard learned counsels and perused the record, it appears to us that the real objection of the petitioner to the transfer of jurisdiction emanates from the apprehension that the petitioner's refund claims may get stalled. So far as the petitioner's right to mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the competent authorities, admittedly, has been obtained before passing of the impugned order. Therefore, the earlier refusal on 12.11.2018 is of no significance. So far as the aspect of refund is concerned, we have already issued directions in the aforesaid two writ petitions and we make it clear that the transfer of jurisdiction would not come in the way of the implementation of the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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