JUDGMENT

GOSWAMI, J.:—The appellant No. 1 is a registered firm and appellants 2 and 3 are the only two partners of that firm. They are assessees under the Income-tax Act. Their assessments have been made for a number of years in Nellore District in the usual course. On January 23, 1973, the Central Board of Direct Taxes (briefly the Central Board) sent a notice to the appellants under Section 127 of the Income-tax Act, 1961 (briefly the Act) proposing to transfer their case files "for facility of investigation" from the respective Income-tax Officer at Nellore to the Income-tax Officer, B Ward, Special Circle II, Hyderabad. By this notice 438 they were also asked to submit in writing if they had any objection to the propose transfer within 15 days of receipt of the notice. The appellants made their representation objecting to the transfer and on July 26, 1973, the Central Board passed the impugned order transferring the cases from Nellore to Hyderabad.

2. There is no provision of appeal or revision under the Act against such orders of transfer. The appellants, therefore, preferred an application under Article 226 of the Constitution before the High Court of Andhra Pradesh questionin