Jagdish Sahai, J. - (1.) IN these two writ petitions common submissions have been made. We are, therefore, disposing them of by a common judgment. The petitioners in Civil Misc. Writ No. 901 of 1967 are the Firozabad Glass and Chemical INdustries Ltd. and Sri Shrigopal Chandra, while in Civil Misc. Writ No. 902 of 1967 the petitioners are Firm Madan Mohan Damma Mal and Sri Shrigopal Chandra. IN Civil Misc. Writ No. 901 of 1967 there are five respondents while in Civil Misc. Writ No, 902 of 1967 there are nine respondents. Respondents Nos. 1 to 5 in both the writ petitions are common. At the material time the petitioners were carrying on business in the town of Firozabad in the district of Agra.
(2.) BY means of these writ petitions a large number of orders are sought to be quashed. It is not necessary to mention all those documents. The main relief sought by the petitioners in the two writ petitions is that the assessment orders made against them for the assessment year 1962-63 be quashed, The assessment orders have been passed by Shri K. P. Jain, Income-tax Officer, Central Circle I, Meerut. Normally the assessment proceedings giving rise to these petitions should have taken place at Agra, but the Central Board of Direct Taxes, New Delhi, transferred the cases to Meerut. Later on, at the request of the petitioners, Shri Jain aforesaid was directed to hold the assessment proceedings of the petitioners at New Delhi.
(3.) A large number of grounds have been taken in the two writ petitions. Most of those grounds can be urged before the Appellate Assistant Commissioner before whom appeals are pending against the assessment orders passed by Sri K. P, Jain. Mr. Deoki Nandan has, however, contended that there are two questions which cannot be raised before the Appellate Assistant Commissioner and for the decision of those questions the proper forum is this court exercising its powers under Article 226 of the Constitution of India.;