(1.) THE challenge in the present writ petition is against an order dt. 28th Sept., 2001, passed by the CIT, Guwahati, transferring the file of the petitioner to the Dy. CIT, Circle -3(1), Cuttack (Orissa), i.e., respondent No. 3.
(2.) THE relevant facts may be briefly noticed at the outset.
(3.) I have heard Sri R. Goenka, learned Counsel for the petitioner and Sri U. Bhuyan, learned standing counsel, IT Department.