JUDGMENT
1. Heard Sri Pramod Kumar Jain, learned counsel for the petitioner, and Sri Shekhar Srivastava, learned counsel representing respondents Nos. 1 and 2.
2. The grievance of the petitioner is that the concerned Income-tax Officer who has issued notices under Section 143 of the Income-tax Act, 1961, hereinafter called "the Act", in relation to the assessment years 1983-84, 1984-85 and 1985-86, is biased, and on account of the bias, she is not permitting inspection of the relevant records for the purpose of knowing the reasons for initiating proceedings under Section 148 of the Act. The further grievance of the petitioner is that the Commissioner of Income-tax, Meerut, is not disposing of its transfer application under Section 127 of the Act, moved in October, 1992. The prayer, therefore, is that this court may direct the Commissioner of Income-tax, Meerut, to dispose of the transfer application and also direct the Income-tax Officer to permit inspection of the relevant records.
3. After hearing counsel for the parties, the court feels that, for the present, the ends of justice would be served by directing the Commissioner of Income-tax, Meerut, to dispose of the transfer application of the petitioner, which he is, indisputably, obliged to do under the provisions of Section 127 of the Act, inasmuch as in case the transfer application is allowed, the basis of grievance of the petitioner may disappear and the transferee authority may act in accordance with law. Needless to say this court is not deciding upon the prayer of the petitioner with regard to inspection of relevant records. The prayer survives and shall be dealt with by the concerned Income-tax Officer on merits and in accordance with law.
4. Subject to the observations made above, the petition is disposed of finally with the direction to the Commissioner of Income-tax, Meerut, respondent No. 1, to dispose of the petitioner's application dated October 28. 1992, wilhin a reasonable period but not later than two months from the date of the presentation of a certified copy of this order before him. Till the disposal of the transfer application, further proceedings in pursuance of the impugned notices under Section 148 of the Act pertaining to the assessment years 1983-84, 1984-85 and 1985-86 shall remain stayed.