Dismissing the petition the Court held that  the assessee was suspected to be involved in dubious transactions, whereby as an angadia he was found to be habitually claiming ownership of cash seized at various places across the country. In fact, the request seeking transfer had been made from two offices of the Department, i. e., Principal CIT, Mumbai and Kolkata. The materials on record showed that the main purpose of the transfer on the ground of centralization of cases was to investigate the dubious transactions of the assessee with various related entities during the relevant period. The order of transfer could not be said to be ex facie perverse. It was valid.(AY.2013-14 to 2018-19)