G MOHANDAS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner in the writ petition in W.P. No. 17218 of 1999 who is the assessee on the file of the first respondent has filed the above writ petition seeking to quash the proceedings in C. No. 1514 A/1999 2000, dt. 23rd Sept., 1999, issued by the 1st respondent.

(2.) THE petitioner in the writ petition in W.P. No. 17919 of 1999, who is the wife of the petitioner in W.P. No. 17218 of 1999, has filed the writ petition in W.P. No. 17919 of 1999 to quash the proceedings issued by the 1st respondent in C. No. 1514 A/1999 2000, dt. 23rd Sept., 1999.

(3.) THE 1st respondent on the basis of the report submission by the Asstt. CIT, dt. 5th Aug., 1999, issued a show cause notice to the petitioners under S. 127 of the IT Act to show cause why the files, relating to the case of the petitioner in W.P. No. 17218 of 1999, in a group of cases, have to be transferred from the Asstt. CIT, Central Circle I(6), Chennai, to the Deputy CIT II, Central Circular, Trivandrum. A reply was filed on 8th Sept., 1999 raising objections to the said transfer. After considering the said objections, the 1st respondent in the order dt. 23rd Sept., 1999 retransferred the cases, the particulars of which are mentioned in col. (3) of the Schedule annexed to the order. The said order is being challenged in the above writ petitions.