1984 (1) TMI 61

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....nghi for the Commissioner of income-tax heard on admission. In these two petitions, the petitioners, M/s. Maheshwari Lime works, Katni, and M/s. Shri Venkatesh Trading Co., Katni, have challenged the transfer of their assessment cases from the file of ITO, 'A' Ward, Katni, to the file of ITO, Special Investigation Circle-II, Jabalpur, by the impugned order dated July 25, 1983, by the Commission....

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.... (3) there is no valid ground for transfer on the ground of detailed and co-ordinated investigation. It appears that nobody appeared before the Commissioner on July 14, 1983, and he, therefore, passed the impugned order stating that centralisation of these cases at Jabalpur is necessary to have a thorough scrutiny and detailed investigation before completion of the assessment ; however, in order t....

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....uly 14, 1983, was conceded by the petitioner. Therefore, we find no merit in the contention that the petitioners were not given any personal hearing before the impugned orders were passed. Even otherwise we find that no prejudice has been caused to the petitioners by not giving them a personal hearing. They had submitted their written objections which have been duly considered by the Commissioner.....

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....ecause he is a senior officer. The Commissioner is the best judge as to who should decide these cases. It appears that there was raid in the premises of the petitioners on May 12, 1981. The search and seizures were challenged in a writ petition in this court, which was dismissed, although the account books were ordered to be returned. On scrutiny it has been found that several parties were concern....