Dismissing the petition the Court held that , it was not a case of a transfer under S. 127 and the assessee had raised an objection that the Income-tax Officer, Ward 1(1), should not have continued with the assessment as he had regularly filed returns with the Income-tax Officer, Ward 58(2). Objection as raised was treated as made under sub-section (3) of S. 124 , notwithstanding the fact that there was delay and non-compliance. The Income-tax Officer, Ward 1(1), had accepted the request/prayer of the assessee and had transferred the pending proceeding to the Assessing Officer, Ward 58(2). Therefore, there was no need to invoke and follow the procedure mentioned in sub-section (2) of S.127 . S. 127 applied when the case was to be transferred from the Assessing Officer having jurisdiction to a third officer not having jurisdiction over an assessee, under the directions of the Board under section 120 and also applied when the Department wanted the transfer of a case, and S. 120 and 124 were not attracted. ( AY.2009 -10)