Held, dismissing the petition, that there was no material to show that the Principal Commissioner had failed either to provide an opportunity or sufficient materials to transfer the case under section 127 from Coimbatore to Kolkata. Hence, it would be appropriate to transfer the case since the Kolkata circle office had traced out and seized some incriminating material with regard to the involvement of the assessee in the lottery business for the evasion of taxes within their jurisdiction.

 Therefore, the Principal Commissioner had rightly transferred the case from Coimbatore jurisdiction to Kolkata jurisdiction and there was no reason to interfere with the notification. No prejudice would be caused due to the notification because no adverse order was passed except the transfer of the assessee’s case by the Principal Commissioner from Coimbatore to Kolkata, and no show-cause notice was issued for the purpose of making any assessment, whereby it would affect the assessee’s interest.(SJ)