1983 (11) TMI 42

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....er art. 226 of the Constitution of India can be conveniently disposed of by a common judgment, because each of the petitioners is challenging the legality of the order dated November 15, 1978, passed by the Under Secretary, Central Board of Direct Taxes, transferring their cases from the ITO, Bombay, to the ITO, New Delhi. The impugned order was passed by the Under Secretary, Central Board of D....

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....tion with the Inspecting Assistant Commissioner) also subordinate to him and the Board may similarly transfer any case from (i) any Income-tax Officer or Income-tax Officers, or (ii) any Income-tax Officer or Income-tax Officers having concurrent jurisdiction with the Inspecting Assistant Commissioner, to any other Income-tax Officer or Income-tax Officers (whether with or without concurrent....

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....operation, and notices under s. 127(1) of the said Act were served through the Commissioner of Income-tax, Delhi-1, Delhi, on the petitioners at Delhi, giving an opportunity of hearing before the Member (Income-tax) on November 6, 1978, at 4 p.m. The respondents further claim that one Shri D. C. Jain attended on behalf of the assessee and filed written arguments and after consideration of the same....