Markandey Katju, Dhani Ram Chaudhary, J. - (1.) HEARD learned counsel for the for the parties. The petitioners have challenged the transfer of their case from one income tax authority to another income tax authority of Varanasi. This is not a fit case for exercising discretion under Article 226 of the Constitution of India.
(2.) IT is settled law that in Writ Petition the petitioner has not only to show violation of law but he has also to show that there is some equity in his favour. Merely showing violation of law is not sufficient in a Writ Petition, the petitioner has also to show some prejudice caused to him by violation of that law. In the present case the petitioners have not been able to show that any prejudice has been caused to them. Hence, assuming that the order is illegal, this is not a fit case for exercising discretion under Article 226 of the Constitution of India. The Writ Petition is dismissed. Shri Ashok Kumar has appeared for the respondent.;