Dismissing the petition the Court held that   the reason which necessitated the authorities to pass the order was to have a co-ordinated investigation. In the notice under sub-section (1) of section 142 of the Act, there was a clear elaboration of cash transactions between the petitioner’s establishment with the I group, which was under the jurisdiction of a different Assessing Officer. There was no sufficient supporting documentary evidence with the assessee’s establishment or with its officials at the time of survey to establish that the transactions were genuine and they were done strictly in accordance with the provisions of law. A plain reading of the order itself would clearly indicate that the assessee was in fact given an opportunity of hearing of which the assessee did avail. The order of transfer of case was valid.