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Sec. 127 of the Income-tax Act, 1961—Income-tax authorities - Intra-Court appeal is against the order of refusing to quash the transfer of case order passed by the Principal CIT, Madurai – 2. Appeal is dismissed observing that “show cause notice 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 -  272 TAXMAN 207 (MAD)