The transfer of income tax assessment proceedings under Section 127 of the Income Tax Act, 1961 is valid if the assessee is given sufficient notice and opportunity to be heard, the reasons for the transfer are valid and in the public interest, and the consent of the assessee and the concerned officers is not required.

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 good reason for transfer.

6. His further contention is that the petitioners have permanent residences at Ranchi and if they have to go to participate in the proceeding of assessment of income-tax going on the Delhi they will be put to much inconvenience.

7. His further submission is that before transferring such income-tax assessment proceeding, the consent of both the concerned officers, namely, the officer before whom the income-tax proceeding is pending and the officer to whom the proceeding is transferred had to be taken but, to his knowledge, such consent was not taken before passing the transfer order.

8. Learned counsel for the respondents, on the other hand, has submitted that the notice was issued on the petitioners, that is indicated by annexure "1" filed with the writ petitions and even show cause was filed as would appear from annexure "2". The further submission is that even the impugned order indicates that on behalf of the petitioners some advocate had appeared and had cited some decision, and the impugned order indicates that the objections raised were considered and disposed of, giving reasons for overruling the objections which had been raised by learned counsel for the petitioners. According to counsel for the respondent, several reasons have been given for the transfer, including the reason of co-ordinated and efficient investigation and assessment, which has been held by the courts to be a valid reason for transfer under the provision of Sec. 127 of the Income-tax Act.

9. On careful consideration of the contentions raised, we are inclined to accept the contentions raised by learned counsel for the respondents and we do not find that any good ground has been made for admission of these writ petitions. There is no doubt that notice to show cause was issued as indicated from annexure "1". Even show cuase had been filed as would appear from annexure "2". The impugned order indicates that one Sri Keshav Prasad, advocate, had appeared on behalf of the petitioners and initially he sought adjournment and he was allowed time. He was allowed to make submissions which have been considered in the impugned order. In view of all this, it is difficult to accept the contention of learned counsel for the petitioners that the principle of natural justice was violated or that sufficient opportunity was not given to the petitioners. It also appears from the impugned order that it is not only for convenience of assessment of tax that the transfer had been made. The reasons that have been given for the transfer include convenient and efficient assessment as well as in the interest of collection of revenue which is in the public interest. The relevant portion of the impugned order reads as follows :

"In this case all the original and relevant document