( 1 ) IN this writ petition, the petitioner, Mangal Chand and Sons, a partnership firm having its head office and principal place of business situated at Calcutta, challenges the order dated November 15, 1978, passed under Section 127 (1) of the I. T. Act, 1961, a copy of which is annexure-C to the writ petition by which the Central Board of Direct Taxes ("cbdt" for short) transferred the case of the petitioner from the Income-tax Officer ("ito" for short), District V (1), Survey Ward, Calcutta, to the ITO, District III (18), New Delhi.

( 2 ) THE petitioner's case may be briefly stated. The petitioner is regularly assessed under the provisions of the I. T. Act at Calcutta and all the relevant books of account in connection with the business of the petitioner are kept at Calcutta. A purported notice dated October 19, 1978 from respondent No. 3, Under Secretary, CBDT, proposed to transfer the case of the petitioner from the ITO, District V (1), Survey Ward, Calcutta, to the ITO, Dist. III ( 18), New Delhi, and the reason for the purported transfer was stated to be facility of "co-ordinated Investigation". The petitioner was asked if he had any objection to the pr