CWP No. 20845 of 2011 -: 1 :- IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 20845 of 2011 Date of decision: November 11, 2011. M/s Walia Traders Ltd. ... Petitioner v. Union of India & Others ... Respondent(s) CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S. SANDHAWALIA Present: Shri S.K. Mukhi, Advocate, for the petitioner. Hemant Gupta , J. (Oral): Challenge in the present writ petition is to an order Annexure P-1, dated 9.8.2010 whereby the assessment case of the petitioner was transferred from Deputy Commissioner of Income Tax, Range II, Jalandhar to Central Circle, Jalandhar. The grievance of the petitioner is that no reasons have been recorded by the Commissioner of Income Tax, Jalandhar when the assessment case was transferred. The Commissioner of Income Tax in the order Annexure P-1 has noticed that the Assessing Officer of the petitioner is at Jalandhar. The proceedings have been transferred to the jurisdiction of Assessing Officer at Central Circle-II, Jalandhar, i.e., at the same. In terms of sub-section 3 of Section 127 of the Income Tax Act, 1961, the provisions of sub-sections (1) and (2) are not required to be complied with when the offices of all such officers are situated in the same city, locality or place. CWP No. 20845 of 2011 -: 2 :- In view of the said fact, we do not find any illegality in the order passed nor the petitioner has suffered any prejudice. Consequently, the writ petition is dismissed. [ Hemant Gupta ] Judge [ G.S. Sandhawalia ] November 11, 2011. Judge kadyan