2002 (12) TMI 55

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....31, 2002, and the letter dated October 28, 2002, issued by the Deputy Commissioner of Income-tax, Central Circle XXI, Kolkata, under sections 142(1) and 158BC Of the Income-tax Act, 1961 (for short "the Act"), calling upon the petitioner to furnish information for the purpose of assessment for the block period April 1, 1990, to February 12, 2001. The main grievance of the petitioner, an individ....

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....nsel for the Revenue, while putting in appearance on behalf of the respondents had sought time to seek instructions. He has now produced before us a letter, dated December 10, 2002, issued to him by the Assistant Commissioner of Income-tax, Headquarters VII, New Delhi, instructing him to inform this court that the Commissioner was ready to give a fresh opportunity to the petitioner and then pass a....

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....r the transfer. We, accordingly, dispose of this petition with a direction that, as agreed, the Commissioner concerned shall grant a proper opportunity of hearing to the petitioner before taking a fresh decision whether her income-tax cases are required to be transferred from New Delhi to Kolkata. Till a final decision in that behalf is taken, no further proceedings shall take place before the ....