A search under section 132 was conducted upon assessee company and its directors during which incriminating materials tending to show huge tax evasions were recovered. PCIT Madurai transferred case of assessee from Tiruneveli to Madurai for reason that detailed, coordinated and centralized investigation was necessary. Assessee contended that there was no clear reasons provided for transfer of its case. It further contended that its Chartered Accountant was stationed at Tirunelveli and that he was 85 years old and it would cause hardship for assessee if its case would be transferred to Madurai. Dismissing the petition High Court held that show cause notice had clearly spelt out reasons for proposed transfer of case of assesse.  Further, grievance of assessee that its Chartered Accountant was an elderly person was also imaginary because Income-tax returns were now filed online. High Court by impugned order held that, on facts, order of transfer of case was to be upheld. SLP of the assessee is dismissed.