- (1.) Challenge in this Writ Appeal is to the order passed in W.P(MD)No.60 of 2009 dated 11.12.2009 by the learned Single Judge of this Court.
(2.) The respondent herein as petitioner has filed W.P(MD)No.60 of 2009 under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records in respect of the order passed in C.No.464/50/91-92/CIT-1, dated 16.12.2008 by the first respondent and quash the same.
(3.) The main averments made in the petition are that the petitioner viz., Noorul Islam Educational Trust has been running so many educational institutions in Thuckalay, Kanyakumari District. It is being run by a Committee of Trustees. The petitioner is having separate income tax account. The first respondent has transferred the case of the petitioner from the file of second respondent to the file of third respondent. The reason assigned by the first respondent for making such transfer is not valid. The first respondent ought to have transferred the case of the petitioner to any Assistant Commissioner of Income Tax within Tamil Nadu. The first respondent ought to have considered necessity of retaining assessment of the petitioner in Tamil Nadu. The first respondent without considering the contentions putforth on the side of the petitioner has erroneously passed the impugned order dated 16.12.2008 and thereby made such transfer. Under the said circumstances, the present writ petition has been filed for getting the relief sought for therein.;