( 1 ) THIS is a bunch of writ petitions filed by different assessees belonging to Sahara Group, consisting of several Companies, Firms and individuals, challenging the order passed under Section 127 (2) of the Income Tax Act, 1961, transferring the cases of Sahara Group from their respective assessing officers at Lucknow to the Assistant Commissioner of Income Tax, Central circle-6, New Delhi.

( 2 ) THOUGH the orders in respect of all the assessees have been passed individually and separately, which have been challenged in the writ petitions filed by them, but since the ground of transfer and the questions of fact and law, which have been raised and require determination, are one and the same, we have proceeded to decide the petitions by one common order, with the consent of the parties counsel. The writ petition no. 5395 (MB) of 2005: M/s sahara Airlines Ltd. Vs. Director General of Income Tax (INV.) North, and others is being taken as the leading petition. The pleadings exchanged in one or more writ petitions shall form the basis of challenge and defence in all the writ petitions.

( 3 ) IN all there are 48 assessees, out of which, six are individual assessees at