High Court dismissed the petition and  held that  the case of the assessees had been centralised with the relevant Income-tax authority as specified in the office order. The search was conducted in case of P and other related persons in the State of Haryana, and the assessees’ case had been centralised in connection with the search.  the orders set out that the centralisation was being done for the purpose of co-ordinated investigation and assessment proceedings considered expedient on the ground that the search and seizure operations were conducted in the case of Pavel Garg  and others. SLP dismissed. (AY. 2020-21)