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Siemens Healthcare (P). Ltd. v. Union of India

Where taxpayer challenged administrative transfer of audit file from Audit Wing to Anti-Evasion Wing within same Commissionerate citing authority and audit timeline grounds, such transfer was administrative in nature, not barred by statute, and interference was unwarranted as petitioner could raise all related objections before Adjudicating Authority, especially since transfer followed repeated non- compliance by petitioner