ORDER :

1. Leave granted.

2. The challenge in the present appeal is against the order of the High Court of Madras, Madurai Bench, dated 20th March, 2015 passed in W.A. No.98 of 2010 by which the transfer of the income-tax/assessment file of the appellant from Tamil Nadu to Kerala as made by the jurisdictional Commissioner of Income Tax (C.I.T.1, Madurai, Tamil Nadu) has been upheld.

3. For the purpose of the appeal, it will be necessary to note the provisions of Section 127(2)(a) of the Income Tax Act, 1961 (for short “the Act”) which is in the following terms:

“Power to transfer cases.

127.(1) …...........

(2) Where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or Assessing officers to whom the case is to be transferred are not subordinate to the same Director General or Chief Commissioner or Commissioner.-

(a) Where the Directors General or Chief Commissioners or Commissioners to whom such Assessing Officers are subordinate are in agreement, then the Director General or Chief Commissioner or Commissioner from whose jurisdiction the case is to be transferred may, after giving the assessee a reasonable opportunity of being he