Judgment (Per G. S. Kulkarni, J.) :-

1. The petitioner being aggrieved by an order dated 14 June, 2021 passed Page 2 of 44 by respondent no. 1 under the provisions of Section 127 of the Income Tax Act, 1961 (for short, “the Act”), by which the case of the petitioner was transferred from Commissioner of Income-tax (CIT), Mumbai to be centralized with “Central Circle – 20, Range-5, Principal Commissioner of Income Tax (Central) – 2, New Delhi” has filed the present proceedings under Article 226 of the Constitution of India. The substantive prayers as made in the petition are required to be noted which read thus:-

“a) Issue the writ in the nature of certiorari thereby quashing the show cause notice dated 19.03.2021 issued by CIT (IT), Mumbai – 4 under Section 127 of the Income Tax Act, 1961 ;

b) Issue the writ in the nature of certiorari thereby quashing the order dated 14.06.2021 passed by CIT (IT), Mumbai – 4 u/s. 127 of the Income Tax Act, 1961 thereby transferring and centralizing the case of the petitioner with Central Circle – 20 under Range – 5 of Pr. Commissioner of Income Tax (Central) – 2, New Delhi;

c) Issue the writ in the nature of certiorari thereby quashing all the co