JEEWAN KUMARI SMT Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution comes up today for admission.

(2.) MR. Sagar Mal Mehta has put in appearance of behalf of respondents Nos. 1 to 5.

(3.) MR. MRidul, learned counsel for the petitioner, has urged that the transfer order is illegal and void inasmuch as no reasonable opportunity was given to the assessee of being heard in the matter as envisaged by Section 127(1) of the Act. It has also been contended that the order of transfer does not contain reasons for the transfer and that the transfer was being made in the interest of proper investigation was not sufficient in the eye of law.