Allowing the petition the court held that, the need of the Department for better investigation of the case could not override and supersede the statutory provision. The procedural requirement as provided under section 127 had not been complied with. At no point of time were the reasons recorded, if any, communicated to the assessee and therefore, no opportunity of hearing was granted to the assessee on the issue of reasons recorded by the Department. The order of transfer of the assessee’s case and consequential proceedings were to be quashed.