1997 (11) TMI 83

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....2. It is stated that, while the matter stood thus, the 2nd respondent issued Ext. P3 communication stating that the assessment files of the petitioner has been transferred from the 1st respondent to the 2nd respondent. Within one month thereafter, the petitioner received a communication Ext. P.4 from the 4th respondent, Chief CIT, Kochi, stating that he proposes to transfer the petitioner's assessment files from the 1st respondent to the 3rd respondent for administrative convenience and called for the petitioner's objection, if any, to the above. The petitioner filed Ext. P.5 objection stating that the petitioner was then assessed to income-tax by the IT authorities at Delhi. The 4th respondent issued Ext. P6 notification transferring the a....

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....el further submitted that in reply to Ext. P4 notice issued by the 4th respondent, petitioner filed Ext. P5 objection setting out all those circumstances. Learned counsel submitted that the 4th respondent did not consider any of the objections taken by the petitioner in Ext. P5 and that Ext. P6 notification had been issued in a mechanical manner. Learned counsel also submitted that there is absolutely nothing in Ext. P6 to show that the 4th respondent had considered the objections raised in Ext. P4. 5. I have also heard Sri N.R.K. Nair, learned counsel appearing for the respondents. He submitted that the 4th respondent had considered all the facts and circumstances stated in the counter-affidavit and that it is only thereafter the 4th re....