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2003 (3) TMI 14 - HC - Income TaxNotice issued for transfer of Income Tax proceeding - Income-tax Officer without there being any rhyme or reason condemned the tax advisers and advocates by saying that these persons are adopting tactics to divert attention from the principal question and by raising frivolous pleas causing obstruction in the judicial process - prejudice of respondent No.4 (ITO) is apparent when he in his communication dated March 24, 2003, recorded that he assumed that even after receipt of chart, the petitioner will not give any explanation – Thus, transfer of proceeding was justified
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