Assessing Officer sought permission from Commissioner under section 127 seeking transfer of case of assessee from jurisdiction of Assessing Officer at Hyderabad to jurisdiction of Assessing Officer at Mumbai. Opportunity of hearing is given to the petitioner.On writ dismissing the petition the Court held that the reason which necessitated authorities to pass impugned order under section 127 was centralized and coordinated investigation and the assessee was given an opportunity of hearing and reasons had also been given in order of transfer. Order of transfer is affirmed. (AY. 2023-24)