M. Katju, J.

1. The writ petition and connected writ petitions Nos. 1326, 1345, 1346 and 1349 of 1991, involve similar questions of law and fact and hence are being disposed of by a common judgment.

2. The petitioner in Writ Petition No. 1330 of 1991 is a partnership firm carrying on the business of carriage, contract and transport. It received a notice dated December 26, 1990, from the office of the Commissioner of Income-tax, Meerut, requiring it to show cause as to why the jurisdiction of the petitioner's case be not transferred from the Income-tax Officer, Dehradun, to the Assistant Commissioner of Income-tax, Investigation Circle, Meerut. The petitioner sent a reply in response to the aforesaid show-cause notice and, by the impugned order dated April 25, 1991 (annexure 4 to the petition), the cases of the petitioner-firm have been transferred from the Income-tax Officer, Dehradun, to the Assistant Commissioner of Income-tax, Investigation Circle, Meerut. By means of the present writ petition, the petitioner has challenged the order dated April 25, 1991.

The main point urged by learned counsel for the petitioner is that the reasons given in the impugned order, viz., prop