1. The short question of law is whether the order of transfer passed under Section 126 of the Income-tax Act suffers from any error of law.

2. The petitioner is a private limited company. It is registered under the Companies Act. Its head office is situated at 8/7, Industrial Area Site No. 4, Sahibabad, Ghaziabad. During the investigation of the account books of Goel Gases (P.) Ltd., 136-M, Connaught Place, New Delhi, a number of correspondence between the two companies were found. Therefore, survey of business premises at 8/7, Industrial Area Site No. 4, Sahibabad, Ghaziabad, was made. Since from the investigation and survey it transpired that the petitioner was a sister concern of Goel Gases, notice under Section 127 of the Income-tax Act for transfer of the case of the petitioner to New Delhi for a detailed and proper investigation was issued. It was objected to by the petitioner and it was claimed that it should have been informed of the material on the basis of which the opposite parties formed the opinion that the transfer of the case for co-ordinated investigation was necessary. After considering the explanation, the impugned order was passed on March 6, 1989. The v