B.P. Jeevan Reddy, CJ.

1. Messrs. Mahesh Chand Vishan Swarup, Muzaffarnagar, a partnership firm is questioning the validity of an order dated December 27, 1989, passed by the Commissioner of Income-tax, Meerut, transferring their assessment cases from the Assistant Commissioner of Income-tax, Special Circle I, Muzaffarnagar, to the Assistant Commissioner of Income-tax, Special Circle, Meerut, "to ensure proper and coordinated investigation and for other reasons" mentioned in the said order.

2. Section 127 of the Income-tax Act, 1961, empowers the Commissioner of Income-tax to transfer any case from one officer subordinate to him to another officer subordinate to him for reasons recorded by him and also after affording a reasonable opportunity of being heard to the assessee concerned. In this case, a notice was given to the petitioner and 29 other assessees, calling upon them to show cause why their cases should not be transferred from Muzaffarnagar to Meerut "with a view to ensure proper and coordinated investigation." The petitioner and the others filed a common reply, after considering which the impugned order was passed.

The impugned order recites the following facts : Wh