(1.) HEARD Sri Pramod Kumar Jain, learned counsel for the petitioner, and Sri Shekhar Srivastava, learned counsel representing respondents Nos. 1 and 2.
(2.) THE grievance of the petitioner is that the concerned Income-tax Officer who has issued notices under Section 143 of the Income-tax Act, 1961, hereinafter called "the Act", in relation to the assessment years 1983-84, 1984-85 and 1985-86, is biased, and on account of the bias, she is not permitting inspection of the relevant records for the purpose of knowing the reasons for initiating proceedings under Section 148 of the Act. THE further grievance of the petitioner is that the Commissioner of Income-tax, Meerut, is not disposing of its transfer application under Section 127 of the Act, moved in October, 1992. THE prayer, therefore, is that this court may direct the Commissioner of Income-tax, Meerut, to dispose of the transfer application and also direct the Income-tax Officer to permit inspection of the relevant records.