-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.8747 OF 2005 M/s.Chowdhary Frieght Carriers .. .. Petitioner v/s. The Commissioner of Income tax & anr. .. .. Respondents Mr.K.Gopal i/by Inter Asia Lawyers for petitioner. Mr.Ashok Kontangale for respondents. ----- CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 19th December 2005 DATED : 19th December 2005 DATED : 19th December 2005 P.C. : P.C. : P.C. : 1. Heard Mr.Gopal in support of this Petition. Mr.Kotangale appears for the respondents. 2. The assessment of the petitioner-Firm has been transferred from Solapur to Jodhpur. This is purely an administrative decision. That apart, there are justifiable reasons inasmuch as the controlling partner is in Jodhpur and the business is entirely run from Jodhpur as is seen from the decision of the authorities concerned. Petition is dismissed. (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)