The assessee challenged the transfer of case from Jurisdictional officer in Mumbai to the counterpart in New Delhi. Dismissing the petition the Court held that   cases are centralised with Central Circle for coordinated investigation in group cases to protect the interest of revenue. The convenience of the assessee is adverted to,  order  also observed  the centralisation is for a limited period, and once the assessment concludes as per the norms, then there would be de-centralization.  The Court also observed that the contentions of the inconvenience raised by the assessee can always be addressed through modern technological advances, thereby obviating the necessity of extensive travel by the assessee or its representative . The process of natural justice is observed before Transferring the case . Writ petition is dismissed .  (WP No.2277 of 2023 dt .7-1-2025)