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To be noted, this is not a case of preventive detention, where, the personal liberty of a person is sought to be stifled by keeping him in custody. This is a case where the assessment files are being transferred from one city to a neighbouring city hardly 158 kms. away, in the same State.

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Section 127 of the Income-tax Act, 1961—Income-tax authorities— Contention of assessee for not transferring of case was rejected as the show cause notice has spelt out the reasons for the proposed transfer of the cases and whether the reasons so given are sufficient or insufficient, cannot be the subject matter of judicial review, and moreover, this is not a case of preventive detention, where, the personal liberty of a person is sought to be stifled by keeping him in custody but this is a case where the assessment files are being transferred from one city to a neighbouring city hardly 158 kms. away, in the same State and what inconvenience can this cause to assessee especially when they have business and offices in several cities- - V.V. MINERALS V/s PR. CIT - [2020] 26 ITCD Online 131 (MADRAS)