1. - Both these writ petitions are directed against the order, dated March 4, 1981, passed by the Central Board of Direct Taxes (hereinafter referred to as "the Board") in exercise of the powers conferred by sub-section (1) of section 127 of the I.T. Act, 1961 (hereinafter referred to as "the Act"), whereby the cases of the petitioners were transferred from the ITO, Trust Circle, Jaipur, to the ITO, X Ward, Bombay.

2. Shri Rishikul Vidyapeeth, Laxmangarh, the petitioner in Writ Petition No. 1245/81, is an educational institution registered under the Rajasthan Societies Registration Act, 1959. Shri Rishikul Brahmacharya Ashram, Laxmangarh, the petitioner in Writ Petition No. 1246/81, is said to be a part and parcel of Shri Rishikul Vidyapeeth. Both the petitioners aforesaid were earlier being assessed for the purpose of income-tax by the ITO, Sikar. Subsequently, in the year 1979, the Commissioner of Income-tax, Jaipur, transferred the cases of the petitioners from the ITO, Sikar, to the ITO, Trust Circle, Jaipur. By notice, dated July 17, 1980, sent by the Board, the petitioners were informed that the Board proposed to transfer their cases from the ITO, Trust Circle, Jaipur