1993 (1) TMI 52

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....har Srivastava, learned counsel representing respondents Nos. 1 and 2. The grievance of the petitioner is that the concerned Income-tax Officer who has issued notices under section 143 of the Income-tax Act, 1961, hereinafter called "the Act", in relation to the assessment years 1983-84, 1984-85 and 1985-86, is biased, and on account of the bias, she is not permitting inspection of the relevant....

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....f section 127 of the Act, inasmuch as in case the transfer application is allowed, the basis of grievance of the petitioner may disappear and the transferee authority may act in accordance with law. Needless to say this court is not deciding upon the prayer of the petitioner with regard to inspection of relevant records. The prayer survives and shall be dealt with by the concerned Income-tax Offic....