( 1 ) IN this writ petition the challenge is to the order passed under Section 127 on 7th May 1990 by the Commissioner of Income Tax, Central I, who has transferred the cases of the petitioners from one Assistant Commissioner of Income Tax under his jurisdiction, namely. Central Circle 18 to another Assistant Commissioner of Income Tax also under his jurisdiction being Central Circle

( 2 ) INTERESTINGLY enough both the transferor and the transferee Offices are situated on the same floor, in the same building and in the same city. This writ petition which seeks to challenge this order of transfer and the consequent assessment orders passed in respect of petitioners 2 and 4 appears to be a desperate effort to avoid being assessed by the transferee officer. The challenge in this writ petition, as we shall presentlyee, has been made despite the fact that the legal contentions sought to be raised before us are squarely covered by an authoritative pronouncement of a Constitutional Bench of the Supreme Court of India in the case of Kashi Ram Aggarwala v. Union of India and Ors. , 56 ITR 14.

( 3 ) AS is evident what has been stated above, the petitioners, who are five