Dismissing the appeal the Court held that he writ appeal had become infructuous in view of the assessment order having been passed by the assessing authority in pursuance of the transfer order under section 127 of the Act. The transfer order passed under section 127 was more in the nature of an administrative order rather than a quasi-judicial order and the assessee would not have any right to choose his assessing authority, as no prejudice could be said to have been caused to the assessee depending upon which authority of the Department passed the assessment order, accordingly directed to comply with the order of file an appeal. (AY. 2014-15)