Nagendra Rai, J.

1. The petitioner, a political party duly registered with the Election Commission of India, having its head office at Bariatu Road, Ranchi, has filed the present writ application for quashing the order dated December 2, 1996, passed by the Commissioner of Income-tax, Ranchi, in exercise of the power under Sec. 127(2)(a) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), by which he has transferred the case of the petitioner from the Assistant Commissioner of Income-tax, Circle-1, Ranchi, the Assessing Officer, to the Assistant Commissioner of Income-tax, Circle IV, under the Commissioner of Income-tax, Delhi. By the same order the case of four other persons, namely, Suraj Mandal, President, Sibu Soren, Vice-President, Sailendra Mahto, Secretary, and Simon Morandi, a member of the petitioner, have also been transferred, a copy of the said order has been annexed as annexure "7" to the writ application.

2. The petitioner is an assessee under the Act and was being assessed by the Deputy Commissioner of Income-tax, Special Range, Ranchi. The case of the petitioner was transferred to the Assistant Commissioner of Income-tax, Circle-I, Ranchi. Sib