A.J. Shastri, J.

1. These petitions are having identical set of circumstance as well as challenge contain therein is also almost similar, the petitions are being dealt with by this common judgment and order by treating SCA No. 4473 of 2016 as a lead matter.

2. The petition being SCA No. 4473 of 2016 is filed for the purpose of challenging legality and validity of an order dated 6.1.2016 passed in exercise of powers under Section 127(2) of the Income-Tax Act, 1961 as also notices dated 26.2.2016 and 4.3.2016 whereby, the case of the petitioner is transferred by the respondent authority from Ahmedabad to Surat and the object shown therein while passing the order is for the purpose of coordinated investigation and assessment. The case has been ordered to be transferred from Ward No. 3(3) (9), Ahmedabad to DCIT, Central Circle-3, Surat.

2.1 So far as SCA No. 4474 of 2016 is concerned, therein also challenge is made by the petitioner to an order dated 6.1.2016 and consequential notice dated 4.3.2016 in which also the case of the petitioner is transferred from Ward No. 3(2)(2), Ahmedabad to DCIT, Central Circle-3, Surat.

2.2 Similarly, in SCA No. 4475 of 2016 is concerned, here als