( 1 ) IN this application under Article 226 of the Constitution the petitioner challenges an order of transfer of its case from the Income-tax Officer, "a" Ward, Karimganj, to the Income-tax Officer, Central Circle XXXIII, Calcutta. The said order was passed on the 23rd of December, 1972. The challenge is based on three grounds. It was urged, firstly, that no opportunity was given to the petitioner ; secondly, it was submitted that no reason had been recorded for the transfer and, thirdly, it was urged that the impugned order was passed mala fide. Section 127 of the Income-tax Act, 1961, provides as follows :"127. Power to transfer cases.-- (1) The Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from any Income-tax Officer or Income-tax Officers subordinate to him to any other Income-tax Officer or Income-tax Officers also subordinate to him and the Board may similarly transfer any case from any Income-tax Officer or Income-tax Officers to any other Income-tax Officer or Income-tax Officers : provided that noth