ASHOK KUMAR Vs. AJMER VIDYUT VITRAN NIGAM

JUDGEMENT

(1.) The present petition is the second round of litigation. In the earlier round, petitioner approached this Court with the similar grievance challenging the notice issued under Sec. 127 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961' for short). The co-ordinate Bench of this Court, in the previous round of litigation of the petitioner, passed a reasoned order dtd. 20/7/2022. The relevant paragraphs of the order dtd. 20/7/2022 passed in D.B. Civil Petition No.6847/2021 titled as 'Murliwala Agrotech Pvt. Ltd. Vs. Union of India & Ors.' are as under:

(2.) The co-ordinate Bench in the above order permitted respondent-Revenue, after quashing the earlier impugned transfer order dtd. 21/11/2019, to transfer the case, if necessary, after providing opportunity of hearing to petitioner. In terms of the earlier order passed by the co-ordinate Bench of this Court, the Revenue by notice bearing No.ITBA/COM/F/17/2022-23/1045189559(1) dtd. 5/9/2022 provided opportunity of hearing. Petitioner in response to the notice dtd. 5/9/2022 (Annex.2 of the writ petition) filed its detailed objections (Annex. 5 of the writ petition). The respondent-Principal Commissioner of Income Tax maintaining its earlier stand again passed the impugned order under Sec. 127 of the Act of 1961 on same grounds without there being much change in circumstances.

(3.) Being aggrieved by the fresh notice issued under Sec. 127 after the previous one was declared invalid by the co-ordinate Bench by its order dtd. 20/7/2022 petitioner has again approached this Court. This Court noted that the co-ordinate Bench considered the objections of respondent-Revenue and thereafter by order dtd. 20/7/2022 declared the impugned transfer order dtd. 21/11/2019 as invalid and quashed the order issued under Sec. 127 of the Act of 1961, however respondent-Revenue, by order impugned dtd. 19/10/2022, has again ordered for transferring the case.