1979 (4) TMI 27

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....day for admission. Mr. Sagar Mal Mehta has put in appearance of behalf of respondents Nos. 1 to 5. Mr. Mridul states that the other respondents Nos. 6 to 11 are merely pro forma respondents to the writ petition inasmuch as their interest is identical with that of the petitioner. After having heard learned counsel for the parties for some time we felt inclined to admit the case for hearing....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the firm, M/s. R. S. Metal Industries, and, therefore, in exercise of the powers conferred by sub.s. (1) of s. 127 of the I.T. Act, 1961, the Central Board of Direct Taxes by its order dated November 15, 1978, transferred the aforesaid GIR case from the ITO, C-Ward, Jaipur, to the ITO, District III, (18), New Delhi. It was observed in the order of transfer that the transfer was being made in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o serve a notice upon the assessee to show cause as to why the GIR case before the ITO be not transferred. He has further submitted that so far as the appeal is concerned a notice has been given to the assessee and the matter of transfer is pending decision. He further argued that the objection raised by the petitioner is purely technical and no prejudice is being caused to him on account of absen....