1991 (2) TMI 49

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....it petition is directed against an order dated October 9, 1989, passed by the Commissioner of Income-tax, Meerut, transferring the cases of certain persons including the petitioner from the file of the Assistant Commissioner of Income-tax, Investigation Circle, Muzaffarnagar, to the Assistant Commissioner of Income-tax, Central Circle, Meerut. The cases of as many as 47 persons were transferred un....

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....Serial Nos. 1, 4 and 12. In connection with a proper investigation of the documents found in the course of search, it is essential that this case is also assigned to the officer with whom other cases at Serial Nos. 1, 4 and 12 are assigned." The order of transfer is challenged by learned counsel for the petitioner on two grounds, namely, (1) that, on the date of the order of the said transfer, ....

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....nd includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year." A reading of the aforesaid Explanation makes it clear that the expression "case" used in section 127 of the Act comprises not only a pending proceeding but also proceedings which may have been completed on or before the date of transfer. Indeed, it also inclu....

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.... be noticed that, in pursuance of a show-cause notice, the petitioner has submitted an explanation setting out reasons as to why his case should not be transferred. The impugned order does not deal with any of those reasons stated in the said Explanation. In view of the fact that the petitioner is merely, what may be broadly called, an auditor, the matter, in our opinion, must be reconsidered. Acc....