Tribunal cannot Transfer Case on Account of Convenience of Respondent

MSPL Limited Vs PCIT (Bombay High Court) Tribunal Cannot Transfer Case On Account of Convenience of Respondent Out of State Bench And Even Such Administrative Order Can Be Challenged In Writ Bombay High court classical and landmark decision on power of Tribunal while analysing Rule 4 of ITAT rules regarding transfer of case from bench of one State to bench of another State where it is succinctly held that :- Convenience of Respondent to a case cannot be an eligible criteria for transferring case out of state. Cases transferred to serve end of justice must not only be done but seen to have been...