1. These three writ petitions have been heard together and are being disposed of by this common order as they arise out of a common order.

2. Heard learned counsel for the petitioners as also learned counsel for the respondents.

3. In these writ petitions, the order dated December 2, 1996, passed by the Commissioner of Income-tax, Ranchi, a copy of which is annexure "3" to the writ petitions has been assailed and prayer has been made for quashing the order, under the provision of Sec. 127 of the Income-tax Act, transferring the case relating to the assessment proceeding that was pending before an officer of the Income-tax Department at Ranchi to an officer at New Delhi.

4. Learned counsel for the petitioner has made the following submissions :

His first contention is that though notice to show cause was issued (a copy of which is annexure "1"), sufficient opportunity was not given to the petitioners and so the order passed is legally unsustainable, because of being violative of the principle of natural justice.

5. The second contention is that the reasons given in the transfer order are inadequate or insufficient, and the convenience of the assessing authorities cannot be a