Appeals by special leave from the judgment and order date April 10, 1963 of the Punjab High Court Circuit Bench at in Civil Writ Nos.
258 D and 257 D of 1963.
22 of 1964 and Civil Appeal No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
261 of 1964.
N. Kirpal, S. Murty and K. K. Jain, for the appellant in both the appeals .
The petitioner alleged that these two orders were invalid, because before exercising its power under s. 127 1 , the Board had failed to companyply with a mandatory requirement prescribed by the said provision.
These petitions were dismissed summarily by the High Court, and it is against these orders of summary rejection that the appellant has companye to this Court by special leave.
Y. Gupte, Solicitor General, N. D. Karkhanis and R. Sachthey, for the respondents in both the appeals .
The Judgment of the Court was delivered by Gajendragadkar C. J. These two appeals arise out of two writ petitions filed by the appellant Kashiram Agarwala in the Punjab High Court, Circuit Bench, at Delhi challenging the validity of two orders passed by the Central Board of Revenue hereinafter called the Board under s. 127 1 of the Income Tax Act, 1961 No.
These two orders have been passed on the 18th January, 1963, and they have directed that the income tax proceedings then pending against the appellant should be transferred from the Income Tax Officers D Ward District IV 1 , and F Ward District IV 2 Calcutta, respectively to the Income Tax Officer F Ward Companies District III, Calcutta.
43 of 1961 hereinafter called the Act .
