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TMI Blog2025 (4) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;s assessment case from Mumbai to Indore. 4. On 23 October 2023, Mr. Subir Kumar sought for some time on behalf of the Respondent/Revenue. Accordingly, time was granted and since there was no reply on behalf of the revenue and since the revenue itself sought time, an ad-interim order was given, staying operation of the transfer order dated 20 September 2023. Further, injunction was also granted to restrain all the respondents of this petition, their subordinates, servants, agents, and successors-in-office from taking any steps in furtherance of the implementation of the transfer order dated 20 September 2023. 5. When the matter was taken up on 28 February 2024, neither the Revenue nor any representative of the Revenue bothered to appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was again extended. 11. Today, when the matter was called out, Mr. Dharan Gandhi submitted that an assessment order was already made by the DCIT, Central Circle 3(4), Mumbai and therefore, the relief in this petition is rendered infructuous. At least prima facie, we feel that if, based on the interim order, the petitioner has secured some relief, the petition is not rendered infructuous. If, ultimately, we find no merit in the petition, then any benefit derived based on an interim order cannot survive and will have to be set at nought. 12. Mr. Subir Kumar, learned counsel for the Revenue, also submitted that this petition has not become infructuous, and we should hear the matter and decide whether the impugned transfer order from Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pass the order on 30 March 2024. 16. The additional affidavit also places on record three assessment orders dated 30 March 2025 for the assessment years 2020-21, 2021-22 and 2023-24. All the said assessment orders, without any discussion or any reference to the proceedings pending in this court or the orders made by this Court, proceed to accept the petitioner's case in its entirety substantially. Even the subsequent transfer order dated 20 February 2025 made during the pendency of this petition and, without even bothering to seek leave to this court, makes no references to the pending proceedings or the orders made therein. 17. If the order impugned in this petition had given several reasons why centralization was necessary and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur duty if we do not bring these developments to the notice of the higher authorities, i.e., the CBDT and Ministry of Finance, so that such developments are probed deeply. At least prima facie, all these orders made during the pendency of this petition and without apprising the Court of such developments suggest that there is something more than what meets the eye. This Court's orders and the Court proceedings were prima facie sought to be misused, and even the Court was kept in the dark about all these developments. 22. The assessment orders now made by the Mumbai Assessing Authorities practically accept everything submitted by the petitioner. There is no explanation of whether any powers of review are vested in the officials for re-trans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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