Dismissing the SLP the Court held that the assessee had been afforded effective opportunity to place all materials including an opportunity of personal hearing which had been availed of and that there was no good ground to interfere with the administrative order of transfer. Court also held that the  observations in the order of the High Court shall be construed only as a prima facie expression and would have no reflection on the merits of the case.(SLP (C) No. 4348 of 2023 dt. 13 -3 -2023)