The requirement of law, which has to be observed before transferring the assessee's case from one officer to another, is that the assessee must be apprised of the basic and broad facts, which, in the opinion of the authorities concerned, necessitate coordinated investigation by a single Assessing Officer, to enable the assessee to put forth his view point on the issue so that a considered decision is taken to prevent unnecessary harassment to the assessee and at the same time the object of the transfer is achieved.

( 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 concern of one R. K. Suneja and was being assessed by the Assessing Officer Ward 10 (1), New Delhi; petitioner No. 2 is a partnership firm regularly assesed by the Assesing Officer Ward 10 (1 ), New Delhi: petitioner No. 3 is an incorporated company assessed by the Assessing Officer, Company Circle 26 (2), New Delhi; petitioner No. 4 is a Hindu Undivided Family of which the said R. K. Suneja is the Karta and is assessed at Faridabad and petitioner No. 5, wife of R. K. Suneja, is a partner in petitioner No. 2 and is assessed by the Assessing Officer Ward 10 (1) New Delhi. Respondents No. 1 to 5 are respectively Commissioner of Income Tax, Delhi-VII, Commissioner of Income Tax Delhi-1, Commissioner of Income Tax (Central), Ludhiana, Commissioner of Income Tax Rohtak and Deputy Comissioner of Income Tax, Central Circle, Fardibad.

( 5 ) THE impugned orders were preceded by three sets of show cause notices, which are reproduced hereunder for the sake of ready reference. Dated 1/4th February, 1999. To, the Principal Officer, m/s Diana Organics Pvt. Ltd. . 2003, Katra Lachchu Singh, bhagirath Palace, new DELHI. Sir, sub. : Transfer of case with Deputy Commissioner of Income-tax (Central), fridabad-Regarding. You are aware that a search has been conducted in the R. K. Suneja and associates group of cases on 12. 9. 98 in which your case was also covered u/s. 132 (1 ) of the Incoem-tax Act, 1961. For the sake of co-ordinated investigation in the group cases, I want to transfer your case u/s. 127 of the Income-tax act, 1961 to the Deputy Commissioner of Income-tax (Central) Faridabad. In this connection, your are hereby provided an opportunity of being heard u/s. 127 (1 ) of the Income-tax Act, 1961 if you have any objection to the proposed transfer. For this purpose, your case is fixed before the undersigned for hearing, on 9th February, 1999 at 3. 00 PM in Chamber No. 363. Central revenue Building, Indraprashtha Estate, New Delhi. Yours faithfully, sd/ (P. L. SINGH) commissioner of Income-tax delhi-1, New Delhi. Dated: 12/15. 2. 1999 to, shri R. K. Suneja, 1959, Katra Lachchu Singh, bhagirath Palace, new Delhi. Sub : Assignment/centralisation of search cases of Sh. R. K. Suneja and Associates, 1959, Katra Lachchu Singh, Bhagirath Palace, new Delhi. Reference above. It is proposed by the Director General of Income-tax (Inv.) New Delhi to centralise your case with the DCIT (Central Circle) faridabad. You are, therefore, hereby given an opportunity of being heard by the commissioner of Income-tax, Delhi-VIII, New Delhi in his room No. 251, C. R. Building, New Delhi on 22. 2. 1999 at 11. 30 AM. Yours faithfully. sd/- (Anand Jha) dy. Commissioner of Income-tax (Hqrs.-VII ). New Delhi. M/s. R. K. Suneja and Associates. 16/6, Mathura Road, faridabad. 2000 I AD (DELHI)