The assessee, an NRI based in Dubai and assessed in Mumbai, challenged an order under section 127 transferring his case to Delhi. The transfer was proposed for coordinated investigation, as search operations revealed that the assessee had transactions with several persons whose cases were already centralized with the Delhi authority. The High Court upheld the transfer, finding that a substantial and imminent reason existed for centralizing the assessment. The Court held that no prejudice was caused to the assessee, who was a resident of Dubai and not Mumbai. It rejected the assessee’s plea of a breach of principles of natural justice, noting the delay of over a year in challenging the transfer order. During this period, several consequential notices and orders had been issued by the Delhi authorities, which indicated the assessee’s acquiescence. The Court concluded that the assessee failed to demonstrate any real and substantial prejudice, and a personal hearing is not mandatory in every case under section 127. (AY. 2010-11 to 2020-21)