SHARDA DEVI CHHAJER Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) The instant Civil Writ Petitions have been preferred claiming, in sum and substance, the following reliefs:

(2.) The facts of the lead case, in which all submissions have been made combinedly, are that the petitioners filed their Income- Tax Returns. The respondents issued notices under Sec. 133(6) of the Income Tax Act, 1961 (hereinafter referred to as 'Act of 1961'). The said notices culminated into forwarding of the matters under Sec. 151 of the Act of 1961 for initiation of the proceedings under Sec. 148 of the Act of 1961. The approvals were granted by the respondents for issuance of notices under Sec. 148 of the Act of 1961, and thereafter, the notices were issued under the said provision of law.

(3.) Learned counsel for the respondents submitted that sub- Sec. (7) and (8) of Sec. 144B of the Act of 1961 authorize the Principal Chief Commissioner or the Principal Director General to transfer cases to the JAOs, when deemed appropriate.