PINAKI CHANDRA GHOSE, J.

( 1 ) THIS is an application filed by the writ petitioner, inter alia, challenging an order dated June 24, 1994, passed by the Appropriate Authority of Income-tax in proceedings bearing Case No. AA/cal/1022 of March, 1994.

( 2 ) THE case of the writ petitioner is that the writ petitioner submitted Form No. 37-1 in duplicate under Section 269uc (3) of the Income-tax Act, 1961, for permission of the concerned authorities to transfer the said property being the premises No. 15b, Hemanta Basu Sarani, Calcutta. Along with the said Form No. 37-1 the petitioner also filed the copy of the sale agreement which is also annexed to the writ petition being annexure-A. In this writ application, the writ petitioner prayed for a direction upon the respondents to issue the "no objection certificate" under Section 269ul (3) of the Income-tax Act in respect of the transfer of the industrial undertaking in terms of the agreement entered into between the writ petitioner and the private respondent being respondent No. 4.

( 3 ) MR. Bhattacharjee, learned senior advocate, appearing on behalf of the writ petitioner, submitted that the order which has been passed by the concerned

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