Kapur, J.

1. The constitutionality of Sub-sections (7A) and (7B) of Section 5, Income-tax Act, has been challenged in. the present petition on the ground that they contravene the equal protection of the law clause in Article 14 of the Constitution. The former section was inserted by Section 3, Income-tax (Amendment) Act, 1940 (Act 40 of 1940) and the latter by Section 4, Income-tax (Amendment) Act, 1953 (Act 28 of 1953) which came into force retrospectively as from 1-4-1952. When quoted these Sub-sections are as under--

"(7A) The Commissioner of Income-tax may transfer any case from one income-tax Officer subordinate to him to another, and the Central Board of revenue may transfer any case from any "one Income-tax Officer to another, such transfer may be made at any stage of the proceedings, and shall not render necessary the reissue of any notice already issued by the Income-tax Officer from whom the case is transferred.

(7B) The Director of Inspection, the Commissioner or the Inspecting Assistant Commissioner, as the case may be, may issue such instructions as he thinks fit for the guidance of any Income-tax Officer subordinate to him in the matter of any assessment, and