Heard Dr. A.E. Chelliah, learned Senior counsel assisted by Mr. K. Ramanujam, and A. Mohammed Sathick, learned counsels for the petitioner and Mr. T. Pramodkumar Chopda, learned counsel for the respondent and with consent on either side, the Writ Petitions are taken up for final disposal.

2. The petitioner in W.P. No. 11225 of 2016 is Sri. D. Ramagopal, who is husband of the petitioner in W.P. No. 11226 of 2016 and in both these Writ Petitions, the petitioners seek for identical relief wherein prayer has been made for issuance of a Writ of Mandamus to direct the third respondent, the Commissioner of Income Tax, to withdraw the Income Tax Assessment proceedings of the petitioners from the file of the first respondent and the second respondent including the inquiry and investigation and entrust the same to any other officer of the same cadre to commence and complete the proceedings.

3. Thus, infact what the petitioner seek for is to transfer the assessment files of the petitioners from the first respondent and entrust the same to some other officer. The power of transfer cases under the Income Tax Act is in terms of Section 127. By virtue of power under sub-section (1) of Sectio