( 1 ) QUESTIONING the order passed by the Commissioner of Income-tax, Guntur, under section 127 (2) of the Income-tax Act, 1961, the present writ petitioner has been filed.

( 2 ) THE petitioner-firm is an assessee within the jurisdiction of the Income-tax Officer, Ward-I, Chittoor. By the impugned order dated Oct 5/10/1990, the Commissioner of Income-tax, Guntur, transferred the case of the petitioner to the Assistant Commissioner of Income-tax, Central Circle II (8), Madras. It is stated in the order that "this transfer is effected to faciliate detailed and co-ordinate investigation. " The order was preceded by the issuance of a show-cause notice on 4/09/1990. In the notice, it is indicated that "the transfer of the case is to facilitate co-ordinated investigation and enquire/restore the case to territorial ITO/a. C". Obviously, the inapplicable portion - "restore the case to territorial ITO/a. C". has not been deleted. It is not the case of the Department either in the counter or otherwise that any question of restoration of the case to the territorial ITO/a. C. arises. The petitioner sent a reply dated 10/09/1990. The petitioner contended that it will be convenient if the file i

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