1996 (12) TMI 34

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.... the order, under the provision of section 127 of the Income-tax Act, transferring the case relating to the assessment proceeding that was pending before an officer of the Income-tax Department at Ranchi to an officer at New Delhi. Learned counsel for the petitioner has made the following submissions : His first contention is that though notice to show cause was issued (a copy of which is annexure "1"), sufficient opportunity was not given to the petitioners and so the order passed is legally unsustainable, because of being violative of the principle of natural justice. The second contention is that the reasons given in the transfer order are inadequate or insufficient, and the convenience of the assessing authorities cannot be a g....

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....e Income-tax Act. On careful consideration of the contentions raised, we are inclined to accept the contentions raised by learned counsel for the respondents and we do not find that any good ground has been made for admission of these writ petitions. There is no doubt that notice to show cause was issued as indicated from annexure "1". Even show cause had been filed as would appear from annexure "2". The impugned order indicates that one Sri Keshav Prasad, advocate, had appeared on behalf of the petitioners and initially he sought adjournment and he was allowed time. He was allowed to make submissions which have been considered in the impugned order. In view of all this, it is difficult to accept the contention of learned counsel for the....