R K AGARWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard Shri Ravi Kant, senior advocate, assisted by Shri R.S. Agrawal, advocate for the petitioners and Shri Bharat Ji Agrawal, senior advocate along with Shri Ashok Kumar, advocate for the respondents.

(2.) The above writ petitions are decided finally as all the respondents are represented by the standing counsel representing the Department. Initially the respondents did not file counter-affidavit, on the understanding that these writ petitions are to be decided on the basis of three documents, i.e., notice dt. 26th Oct., 2005/Annex. 2, reply of the assesses/Annex. 3 dt. 27th Oct., 2005 and the impugned order of transfer dt. 16th Dec., 2005/Annex. 4 to the writ petition, the authenticity of which was not disputed before the Court.

(3.) Petitioners have approached this Court through aforementioned writ petitions under Article 226 of the Constitution of India and seek to challenge transfer of their case by a common order dt. 16th Dec., 2005 passed by CIT-I, Kanpur in exercise of powers, vested under Section 127(2), IT Act, 1961 (called the 'Act') from Kanpur to AO at. New Delhi (Annex, 4 to the leading writ petition).