Pursuant to a search and seizure operation conducted by the Directorate of Investigation, Kolkata, incriminating documents were seized from the premises of the assessees belonging to a lottery group. The Revenue recommended centralisation of cases u/s 127 for coordinated and meaningful assessment of the entire block, as the assessees were sister concerns with common family control and interlinked business affairs. The assessees challenged the transfer orders contending lack of justification. The High Court held that the power under S. 127 is administrative in nature, requiring opportunity of hearing wherever possible, and the decision whether coordinated investigation is necessary is based on the subjective satisfaction of the competent authority. Since seized documents affected assessments of multiple entities and centralisation was essential for effective investigation, the transfer was within the object of s. 127. In absence of any allegation of mala fides and with no reason to doubt the bona fides of the authority, the Court found no infirmity in the transfer order. Accordingly, the Single Judge’s decision was affirmed and the writ appeals were dismissed.