Rajasthan HC Slams Revenue for Repeated Arbitrary Income Tax Case Transfer

Murliwala Agrotech Pvt. Ltd Vs Union of India (Rajasthan High Court) The Rajasthan High Court addressed a writ petition concerning the arbitrary use of power by the Income Tax Department to transfer an assessee’s case from one assessing authority to another under Section 127 of the Income Tax Act, 1961. This was the second round of litigation for the petitioner, Murliwala Agrotech Pvt. Ltd., challenging the transfer of its case from Circle Udaipur to Circle New Delhi. The High Court ultimately quashed the second transfer order, criticizing the Revenue’s “rigid and adamantR...