- (1.) Heard learned counsel appearing on behalf of the petitioner and learned counsel appearing on behalf of the respondent.
(2.) Rule. Rule is made returnable forthwith. By consent heard forthwith.
(3.) The grievance of the petitioner in the petition inter alia is that the respondent authority has passed an order under Section 127(1) of the Income Tax Act, without giving any reasons whatsoever for transferring the case to further investigation from Goa to Delhi. Learned counsel in support of his submission has relied on the judgment of the Apex Court in the case of Ajantha Industries and others Vs. Central Board of Direct Taxes and others, 1976 102 ITR 281 (SC). On the other hand learned counsel appearing on behalf of the revenue has relied on other judgments of Allahabad High Court, Jarkhand High Court and Bombay High Court in support of her submissions that it is permissible for authority to transfer a case from one place to another on the ground that co-ordination investigation is necessary.;