Bombay High Court blocks tax jurisdiction transfer and bars second conveyance application

The Bombay High Court set aside an income‑tax jurisdiction transfer order for Kamal Varandmal Galani, finding that the revenue authorities provided no specific reasons or incriminating material to justify moving his case from Mumbai to Jaipur under Section 127 of the Income Tax Act, 1961. The court highlighted that the show‑cause notice lacked disclosed evidence and that the survey of the petitioner’s company revealed no incriminating items.

In a separate matter, the court held that a second deemed‑conveyance application under the Maharashtra Ownership Flats Act could not be entertained because an earlier rejection of such an application had attained finality. Justice Farhan P. Dubash noted that the Competent Authority has no statutory power of review, stating, “Neither Section 11 of MOFA nor any allied provision confers review jurisdiction upon the Competent Authority.” The earlier order, which was not challenged and tied to a pending civil suit, barred any fresh application, leading the court to set aside the order granting conveyance.

Both rulings underscore the court’s insistence on procedural compliance and statutory limits on administrative powers.