MILLENNIUM HOUSEWARE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) By these Special Civil Applications, the writ-petitioners have challenged the order dated July 29, 2011 passed by the Commissioner of Income Tax, Valsad transferring the cases of the petitioners in exercise of power conferred under sub-section (2) of Section 127 of the Income Tax Act, 1961.

(2.) The facts giving rise to filing of these applications may be summed up thus:-

(3.) The above Special Civil Applications are contested by the respondent No.1 by filing affidavit-in-reply and the objections taken in such affidavit may be summarized thus: