A search operation was conducted on  Zee Lab Premises group’s premises in Karnal, Haryana, under section 132, leading to discovery of incriminating material related to assessee. A show cause notice was issued to assessee, whereby, for purpose of an administrative, convenience, coordinated investigation and assessment, case of assessee was sought to be centralized at DCIT, Central Circle, Karnal, Haryana from ITO, Delhi and assessee was called upon to furnish objections, if any, against proposed transfer. Assessee objected, citing no link to searched party. After considering objections, revenue centralized and transferred case from ITO Ward-51(1) Delhi to DCIT, Central Circle, Karnal, under section 127.On writ High court  held that there is no fundamental right to be assessed at a particular place and when powers are invoked under section 127, territorial nexus becomes irrelevant and what becomes more prominent are interests of adjudication and collection of taxes. It further held that since assessee had duly been given an opportunity of hearing and after considering his reply, revenue had passed impugned order and moreover, details furnished by assessee in response to notice showed that certain transactions pertaining to unsecured loans existed between assessee and searched persons, it could be said that, powers under section 127 was invoked on grounds of administrative convenience and meaningful assessment warranting no interference. SLP  filed against  the order of High Court is  dismissed.  (AY. 2017-18)