B.c. Biyani Projects (Pvt.) Ltd v. The Commissioner Of Income Tax-Ii And Others

IN THE HIGH COURT OF JUDICATURE AT BOMBAY,BENCH AT AURANGABAD. WRIT PETITION NO. 2258 OF 2013 B.C. Biyani Projects (Pvt.) Ltd.Petitionerversus The Commissioner of Income Tax-II and OthersRespondents ------- Shri M.K.Kulkarni with Shri R.R.Chandak Advs. for PetitionerShri Alok Sharma, Asstt. Solicitor General for Respondewnts ------- CORAM : R. M. BORDE, AND SUNIL P.DESHMUKH, JJ.DATE : MARCH 20, 2013 P. C. 1.Heard. 2.Petitioner impugns order under Section 127 of the Income Tax Act, 1961, dated 5.12.2012 passed by Respondent No.1, transferring petitioner's case to Respondent No.2, contending that the impugned order is not preceded by any reasons and that the petitioner apprehends bias against it of the officer concerned. 3.Shri Alok Sharma, learned Asstt. Solicitor General appearing for Respondents, has produced before us a copy of reasons for the impugned order. 4.We do not deem it appropriate that on general allegations by petitioner of bias against respondent No. 2, the apprehension is worthy to be considered for re-transfer of its case from Respondent No.2 to some other officer at the fag end of the financial year, especially looking at the reasons now made available to us. 5.In view of above, we are not inclined to exercise our powers under Article 226 of the Constitution to entertain the petition. Writ petition is, therefore, rejected. (SUNIL P. DESHMUKH, J.) (R. M. BORDE, J.) pnd