SHIBU SOREN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE three writ petitions have been heard together and are being disposed of by this common order as they arise out of a common order.

(2.) HEARD learned counsel for the petitioners as also learned counsel for the respondents.

(3.) HIS further submission is that before transferring such income-tax assessment proceeding, the consent of both the concerned officers, namely, the officer before whom the income-tax proceeding is pending and the officer to whom the proceeding is transferred had to be taken but, to his knowledge, such consent was not taken before passing the transfer order.