The Petitioner challenged a Notification issued under section 127 of the Act thereby ordering the transfer of the Petitioner’s case from Coimbatore where the Petitioner’s Registered Office was situated, to Kolkata where a search was conducted and some incriminating documents were seized, which had a direct link to Petitioner’s business. In such circumstances, the Hon’ble Madras High Court opined that it will be appropriate to carry out the assessment through circle where incriminating material has been seized based on the place of business of Petitioner, irrespective of the location of the Registered Office. The Hon’ble Court observed that such transfer by virtue of section 127 of the Act was justified and that no prejudice would be caused due to the Notification as no adverse order was passed except the transfer of Petitioner’s case.