SHYAM AND COMPANY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS writ petition is directed against an order dated October 9, 1989, passed by the Commissioner of Income-tax, Meerut, transferring the cases of certain persons including the petitioner from the file of the Assistant Commissioner of Income-tax, Investigation Circle, Muzaffarnagar, to the Assistant Commissioner of Income-tax, Central Circle, Meerut. The cases of as many as 47 persons were transferred under the said order. The petitioner is mentioned under Serial No. 47. The petitioner is a partnership firm engaged in auditing work of other asses-sees, A raid was conducted on the premises of the petitioner and certain documents pertaining to the other assessees mentioned in the transfer order were recovered. We are now concerned only with the justifiability of the order transferring the case of the petitioner. It is not alleged that the petitioner is a partner of any of the firms mentioned at Serial Nos. 1 to 46 in the said transfer order. The reason given for transferring the case of the petitioner is found in paragraph No. 8 of the order. It reads as under :

(2.) SO far as the first contention is concerned, it has to be rejected in the light of the Explanation appended to Section 127 of the Income-tax Act, which defines the expression "case". The Explanation reads as under :