A notice under section 127(2) was also issued upon assessee to transfer his case from Mumbai to Bengaluru  and  an order of transfer was passed . On writ the court held that the  revenue had only narrated facts but had not given any reasons why assessee’s case was to be transferred to Bengaluru .  Both assessee and firm in which assessee was partner were assessed in Mumbai . Court also held that  pendency of a case before Addl. CMM could not be a reason for transfer of assessee’s assessment from Mumbai to Bengaluru . Accordingly the order of transfer of assessee’s case passed under section 127 was to be set aside.