H.N. Seth, J. - (1.) THESE, two writ petitions can be conveniently disposed of by a common judgment.
(2.) IN Writ Petition No. 3157 of 1970, the petitioner has prayed for a writ of certiorari for quashing an order of transfer dated 23rd June, 1964, made by the Commissioner of INcome-tax, Lucknow. A prayer for quashing the assessment order dated 15th March, 1965, for the assessment year 1960-61 as also the appellate order, dated 18th March, 1970, has also been made. In Writ Petition No. 3158 of 1970 the petitioner has questioned the validity of the transfer order, dated 23rd June, 1964, passed by the Commissioner of Income-tax, Lucknow, as also of the assessment order dated 14th March, 1966, for the assessment year 1961-62 and the appellate order dated I8th March, 1970. The petitioner is a firm carrying on the business of purchase and sale of timbers in the city of Bareilly within the usual jurisdiction of the Income-tax Officer, D-Ward, Bareilly. The petitioner filed the returns of its income before the Income-tax Officer, D-Ward, Bareilly, for the assessment years 1960-61 and 1961-62, on 18th May, 1960, and 10th May, 1961, respectively. In due course these proceedings were transferred to the Income-tax Officer, A-Ward, Bareilly.
(3.) THE Commissioner of Income-tax, U.P., Lucknow, issued a notice dated 25th May, 1964, to the petitioner informing it that it was proposed to transfer the petitioner's case from the file of the Income-tax Officer, A-Ward, Bareilly, to that of the Income-tax Officer, Special Investigation Circle, Lucknow, under Section 127 of the Income-tax Act, 1961. THE petitioner was required to state its objection, if any, to the proposed transfer of the case on or before 5th June, 1964. On 3rd June, 1964, the petitioner applied to the Commissioner of Income-tax, Lucknow, for being given at least a month's time for filing objection to the proposed transfer of its case to the file of the Income-tax Officer, Special Investigation Circle, Lucknow. THE petitioner followed its request for grant of time for filing objections, with its letter dated 11th June, 1964, requesting the Commissioner of Income-tax, Lucknow, to let the petitioner know the reasons for proposing transfer of its case from the file of the Income-tax Officer, Bareilly, to that of the Income-tax Officer, Special Investigation Circle, Lucknow, to enable it to file its objections on facts. In the meantime, the Commissioner of Income-tax, Lucknow, had issued another communication dated 10th June, 1964, to the petitioner informing it over again that it was proposed to transfer its case from the file of the Income-tax Officer, A-Ward, Bareilly, to that of the Income-tax Officer, Special Investigation Circle, Lucknow, under Section 127 of the Income-tax Act, 1961, and in case the petitioner had any objection to the proposed transfer of its case, it was required to appear before the Commissioner of Income-tax, Lucknow, on 23rd June, 1964, at 11-30 a.m. and to show cause why an order transferring its case may not be made under Section 127 of the 1961 Act. Instead of showing cause to the notice dated 10th June, 1964, the petitioner addressed a letter, dated 16th June, 1964, to the Commissioner of Income-tax, Lucknow, stating that unless the reasons for the proposed transfer were intimated to it, it was not possible for the petitioner to file any objection to the proposed transfer. Request for being allowed one month's time for filing objections was reiterated. The Commissioner of Income-tax, thereafter, made an order, dated 23rd June, 1964, transferring the cases, particulars of which were mentioned in column 2 of the schedule annexed thereto, from the file of the Income-tax Officer, A-Ward, Bareilly, to that of the Income-tax Officer, Special Investigation Circle, Lucknow, in exercise of the powers conferred upon him by Sub-section (1) of Section 127 of the Income-tax Act, 1961, and of all other powers enabling it in this behalf. The schedule mentioned the case of the petitioner also.;