P. K. TARE J. –

This order shall also govern the disposal of Misc. Petition No. 432 of 1968 - (Bedmutha and Co. v. Central Board of Direct Taxes, New Delhi).

These two writ petitions under article 226 of the Constitution of India have been filed against the order of the first respondent, dated August 3, 1968 (petitioners annexure "C", in each case) transferring the cases pending against the respective petitioner at Indore to the Income Tax Officer, Bombay.

The first respondent issued a show cause notice, dated May 16, 1968 (petitioners annexure "A"), calling upon the petitioner to show cause as to why the cases pending at Indore should not be transferred to Bombay under section 127 of the Income Tax Act, 1961. The reason mentioned in the show-cause notice was "facility of investigation".

To that show-cause notice, the petitioner sent a reply, dated May 30, 1968 (petitioners annexure "B"), and thereafter the first respondent passed the order of transfer on August 3, 1968. The order of transfer itself does not give any reason as to why the case has been transferred from Indore to Bombay. It is pertinent to note at this stage that it is not the contention of the respondents that