Judgment

GAJENDRAGADKAR, C.J.I. :

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. 43 of 1961) (hereinafter called the Act ). 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(I), and F Ward District IV(2), Calcutta, respectively to the Income-tax Officer E Ward Companies District III, Calcutta. The petitioner alleged that these two orders were invalid, because before exercising its power under S. 127(1), the Board had failed to comply 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 come to this Court by special leave.

2. Section 127(1) of the Act reads thus:

"The Commissioner may, after giving the assessee a reasonab