Following a search, the assessee’s case was transferred from Kolkata to Dhanbad citing “incriminating material” and CBDT instructions, without furnishing the material or affording hearing. The Court found that the reasons were vague, unsubstantiated, and that there was no documented agreement between the Principal Commissioners of Kolkata and Central Patna as required under S.  127(2). Such lapses rendered the transfer order invalid, and all consequential notices were quashed.