( 1 ) RULE D. B.

( 2 ) SINCE a short point is involved and there is not much controversy on facts, with the consent of counsel for the parties, we proceed to decide the writ petition finally at this stage itself.

( 3 ) THE petitioners, five in numbers, have filed this writ petition for quashing the order passed by respondents No. 1 and 2 on 15/16th June, 1999 and 31st May/3rd June, 1999 respectively in exercise of powers conferred by sub section (2) of Section 127 of the Income Tax Act, 1961 (for short the Act ), whereby their cases have been transferred from different Wards in New Delhi to DCIT (Central) Faridabad. The reason for transfer, stated in the order passed by respondent No. 2 in case of petitioner No. 3 namely, M/s. Diana Organics Private Limited, filed with the counter affidavit of the said respondent as the petitioners claim to have i of received the same, is for "administrative convenience and co-ordinated investigation". However, no reason has been given in the Orders passed by respondent No. 1 in the cases of Power Controls, Power Engineers and Smt. Savitri Suneja, petitioners No. 1,2 and 5 respectively.

( 4 ) PETITIONER No. 1 is a proprietorship con