Held that  the assessee was well aware of the fact that the transfer of his case was taking place in public interest to ensure smooth and uninterrupted search operation being conducted by the Revenue which was only possible when the records of the principal contractors and the sub-contractor (the assessee) were at the same place. The consolidation of the records of the principal contractors and sub-contractor at Hyderabad was necessary and in public interest for a proper and lawful search operation. The order for transfer of case was valid.