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1979 (4) TMI 27

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..... ents Nos. 1 to 5. Mr. Mridul states that the other respondents Nos. 6 to 11 are merely pro forma respondents to the writ petition inasmuch as their interest is identical with that of the petitioner. After having heard learned counsel for the parties for some time we felt inclined to admit the case for hearing. Learned counsel for both the parties submitted that since the point involved in t .....

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..... erred by sub.s. (1) of s. 127 of the I.T. Act, 1961, the Central Board of Direct Taxes by its order dated November 15, 1978, transferred the aforesaid GIR case from the ITO, C-Ward, Jaipur, to the ITO, District III, (18), New Delhi. It was observed in the order of transfer that the transfer was being made in the interest of proper investigation. Mr. Mridul, learned counsel for the petitioner, ha .....

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..... not transferred. He has further submitted that so far as the appeal is concerned a notice has been given to the assessee and the matter of transfer is pending decision. He further argued that the objection raised by the petitioner is purely technical and no prejudice is being caused to him on account of absence of notice inasmuch as the petitioner has received a notice in the matter of transfer o .....

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