MANOJ DIDWANIA Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is a civil writ brought by the petitioner, Manoj Didwania, under Arts. 226 and 227 of the Constitution of India praying for a writ of certiorari or any other writ, order or direction for quashing or setting aside the Notification F. No. 185/26/84IT(A) dt. 15/211184 passed by respondent No. 2, CBDT (in short " the Board ") as also for quashing and setting the ex parte assessment order dt. March 20, 1986, passed by respondent No. 4, Shri K. Sunda resan, ITO, Central Circle III, Madras.

(2.) THE aforesaid impugned notification transfers the cases of the peti tioner from the ITO (INV), Special CircleI, New Delhi, and the ITO, Central Circle XXIX, Bombay, to the ITO, Central III, Madras. It is alleged that neither this notification nor the reasons in support of the transfer orders was served upon the petitioner as a result of which the principles of natural justice have been violated and the said transfer orders contained in the said notification were invalid.

(3.) DURING the course of arguments, Mr. D. Y. Chandrachud, learned counsel for the petitioner, pressed his prayer only in respect of the transfer of the petitioner's case from Bombay to Madras, and did not press his prayers in respect of the second case which had been transferred from Delhi to Madras nor in respect of the ex parte assessment order dt. March 20, 1986, passed by the ITO, Madras, against him.