Rajiv Saxena vs Commissioner Of Income Tax (It) 4 And 2 ... on 26 August, 2024
45. Also the reliance on the order passed by this Court on Pegasus Assets
Reconstruction Private Limited (supra) would not assist the petitioner as in
such case the assessment was completed and for such reason the Court was of
the opinion that the transfer in question itself had become redundant and it is
in these circumstances, the order of transfer was quashed.