Transfer of jurisdiction in absence of any order u/s 127 is unsustainable

Vedanta Resources Ltd Vs ACIT (Orissa High Court) Orissa High Court held that transfer of jurisdiction from CIT (IT)-1, New Delhi to Bhubaneswar without passing of any order under section 127 of the Income Tax Act transferring jurisdiction is unsustainable and liable to be set aside. Facts- Vedanta Resources Limited (VRL) has filed these writ petitions questioning the notices dated 31st March, 2021 issued by the Assistant Commissioner of Income Tax, International Taxation, Bhubaneswar (Opposite Party No.1) under Section 148 of the Income Tax Act, 1961 (‘Act’) as well as the reasons for ini...