GENERAL EXPORTERS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner prays for the issue of a writ of certiorari calling for the records comprised in the proceedings of the first respondent dated 14-10-1997 in Order No. 66/III/97-98 (1127/III/Judn./97-98) and quashing the same.

(2.) HEARD the learned counsel for the petitioner and the learned senior counsel for the respondents. With the consent of either side, the writ petition itself was taken up for final disposal.

(3.) THE first respondent had listed the matter for 13-10-1997 for affording personal hearing to the petitioner, but the petitioner had not availed the said opportunity. Instead, the petitioner had submitted its objections dated 10-10-1997. THE objections submitted by the petitioner had received elaborate consideration in the hands of the first respondent and the said objections have been over-ruled. THE first respondent by the impugned proceedings dated 14-10-1997 transferred the petitioner's file to the file of the Assistant Commissioner, Central Circle VIII, New Delhi.