B.K. Sharma J.

1. In both the writ petitions, the petitioners have assailed the legality and validity of the order dated November 6, 2003, passed by the Commissioner of Income Tax, Guwahati-II, Guwahati, transferring the Income Tax and wealth-tax cases of the petitioners as mentioned in the schedule to the order from the Assessing Officers of Guwahati to the Assessing Officer in Kolkata. Since common questions of fact and law are involved in both the writ petitions pertaining to the same order of challenge on the very same grounds and as agreed to by learned counsel for the parties, both the writ petitions have been heard together for decision and disposal. Learned counsel for the parties also agreed for disposal of the writ petitions at the motion stage itself after advancing their elaborate arguments and on production of the records by learned standing counsel, Income Tax Department.

2. Adverting to the facts of the case, the petitioners are individual partnership firms carrying on the business of supply of and trading in food grains. Their respective registered offices are situated in Guwahati. They are Income Tax assessees. There are four partners each relating to their respective firms. According to the averments made in the writ petition, the partners of the petitioners partnership firms have their separate business interest/ventures in the form of sole proprietorship/partnership which are totally unconnected with the affairs and the business of the petitioners.

3. On March 12, 2003, the Income Tax Department conducted a survey under Section 133A of the Income Tax Act, 1961, in the business premises, and godowns of the petitioners. Various books of account and documents were impounded during the said survey along with stock of food grains which were duly inventoried and copies of such inventories were duly furnished to the petitioners. The Income Tax Department also conducted search and seizure operations in the residential premises of the partners at Silliguri, Mirik and Ningalia in the State of West Bengal and at Kanpur in the State of U. P. and in Guwahati. Several documents and books of account were seized from the business/residential premises of the partners of the petitioners which according to them are totally unconnected with the business and affairs of the petitioners and that such search and seizure operations relating to the said partners are solely in connection with the individual business of the said partners totally unconnected with the business of the petitioners.

4. The petitioners wrote to the Income Tax authority for release of books of account/documents which were impounded in the course of the survey conducted on March 12, 2003, under Section133A of the Income Tax Act, In the said letters, the petitioners asked for return of the impounded books of account and documents on the ground that the period of time prescribed under Section133A(3)(a) of the Income Tax Act had expired. However, the same have not been returned to the petitioners. By letter dated October 14, 2003, the Assistant Commissioner of Income Tax, Head Quarters, informed the petitioners that their cases are proposed to be transferred under Section 127of the Income Tax Act, 1961, to the Assistant Commissioner of Income Tax, CC-XXI, Kolkata, and by the said letter the petitioners were directed to appear in person or through their authorised representatives on November 5, 2003, to file their objections, if any. In response to the said letters, the petitioners filed their individual but identical objections against the proposed transfer, by their individual letters dated November 5, 2003, addressed to the Assistant Commissioner of Income Tax, Guwahati-II. Pursuant to the said notices and objections thereto, the impugned order dated November 6, 2003, has been passed ordering transfer of the cases pertaining to the petitioners from Guwahati to Kolkata as indicated in the schedule to the said order dated November 6, 2003. It is the legality