Search and seizure operations under S.  132 of the  Act were conducted in the premises of the partners of the assessee-firm and their relatives. The PCIT issued notice to the assessee under S. 127(2) for transfer of the cases from the Assistant Commissioner, Tirunelveli, to the Deputy Commissioner, Central Circle, Madurai under S.127 since it was necessary for detailed, co-ordinated and centralized investigation of all the assessees involved. The assessee sought for certain documents in order to file its objections. However, the request of the assessee was ignored and without furnishing the documents sought for, the transfer order was passed. The single judge dismissed the writ petition filed by the assessee and sustained the transfer order. On appeal, the Division Bench granted interim stay of the order passed by the single judge but the Department sought vacation of the stay order contending that after the cases were transferred to the Central Circle, Madurai and notice was issued under S. 153A and those proceedings were to be completed within the time stipulated therein and that the stay granted by this court would impede the process  dismissing the appeal the Court held that this was not a case where no reason had been assigned in the notice for transfer of the cases. The cases had been transferred from the Tirunelveli Circle to the Central Circle, Madurai and not out of the State of Tamil Nadu. S. 127 did not create any geographical classification. Search and seizure documents could not be furnished to the assessee in proceedings under section 127 . The notice had spelt out the reasons for the proposed transfer of the cases. Whether the reasons were sufficient or insufficient, could not be the subject matter of judicial review. Court also observed that  the assessee had challenged only the transfer order, that too belatedly, and had obtained the order of stay of the transfer and not of the proceedings under S. 153A . Therefore, in the absence of stay of the proceedings under the section, the stay that had been granted in respect of transfer of proceedings would not save running of the period of limitation of the proceedings under S. 153A .