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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 ..... o Idea Cellular ltd. with appointed date as 31.08.2018. Another show cause notice under Section 127 was issued on 07.08.2019. The petitioner again responded to it on 21.08.2019. Thus, the petitioner has had several opportunities to respond to the proposed transfer of jurisdiction from Delhi to Mumbai. While passing the impugned order, the objections of the petitioner have been considered. The fact remains that the consent 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. - W.P.(C) 12651/2019 & CM APPL. 51653/2019 - - - Dated:- 2-12-2019 - MR. VIPIN SANGHI AND MS. REKHA PALLI JJ. Petitioner Through: Mr. Deepak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... btained 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 in terms of the provisions relating to the power to transfer cases u/s 127 of the Income Tax Act, 1961. Learned counsel for the petitioner submits that the transfer of jurisdiction has been ordered with a view to scuttle the refund proceedings, as directed by this Court vide order dated 20.11.2019 and 25.11.2019 in W.P. (C.) Nos. 11933 of 2019 and 12404 of 2019 . Mr. Hossain, who appears on advance notice, submits that the petitioner had been granted ample opportunity to represent against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efunds under existing instructions 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 make representation and be heard in the matter is concerned, we are of the view that sufficient opportunity has been granted to the petitioner, particularly in the light of the earlier proceedings, which were eventually dropped. The first show cause notice was issued to VMSL on 22.09.2017. VMSL responded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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