Transfer of Income Tax File without application of mind is un-sustainable

Aircel Limited Rep. Vs DCIT (Madras High Court)

The issues, which falls for consideration in these Writ Petitions is as to whether, by virtue of the impugned communication, dated 18.07.2017, the respondents could have transferred the files from Chennai to Mumbai, and whether the petitioner is entitled for refund of the excess tax paid by them, as per the provisions of the Act.

The only stand taken by the respondent for issuance of the impugned communication is that, taking c

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