Case Law Details
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 done from perspective of litigant.
Further held :- Even an order passed if transfer of case from Bangalore Bench to Mumbai Bench is beyond scope of sub section (1) of 260A of the Act, still court is entitled to entertain writ petition under Article 226 of Constitution of India.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
