1. Heard the Learned counsels for the parties & perused the relevant material.
2. Exemption from filing O.T. is granted.
3. We do not find any legal and valid ground for interference. The Special Leave Petition is dismissed. However, we make it clear that any observation(s) in the order of the High Court affirming the transfer of the proceedings from Kanpur to Meerut wilinot affect the adjudication of the appeal filed by the Assessee on merits which is stated to be pending before the concerned Appellate Authority. It will, naturally, be open for the Assessee to raise all contentions as may be available to her in law before the Appellate Authority.