1983 (11) TMI 42

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..... y 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 Direct Taxes, in exercise of powers conferred by sub-s. (1) of s. 127 of th .....

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..... nd 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 jurisdiction with the Inspecting Assistant Commissioner) : " Miss Pate .....

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..... 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, the decision was taken to transfer the cases of the said group in the in .....

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