M.R. Shah, J.

1. By way of this petition under Article 226 of the Constitution of India, as such the petitioner has prayed for an appropriate writ, direction and order to quash and set aside the impugned transfer order under Section 127 of the Income Tax Act, 1961 (hereinafter referred to as "IT Act") passed by the respondent No. 3 herein and the consequential notices/proceedings by the respondent No. 1 (Annexure-A to the petition). However, subsequently, the Assessing Officer, before whom the case was transferred, had passed an assessment order under Section 143(3) read with Section 147 of the IT Act on 29.12.2016. Therefore, the petitioner by way of draft amendment has sought to amend the petition challenging the assessment order under Section 143(3) read with Section 147 of the IT Act also. By way of draft amendment the petitioner has also sought to challenge the order dated 20.10.2016 (Annexure-R1) passed by the Principal Director of Income Tax (Investigation) granting the approval of the proposal made by the DGIT (Investigation), Ahmedabad and to transfer the case under Section 127 of the IT Act.

1.1 Having heard learned Counsel appearing on behalf of the respective pa