search and seizure action carried out under Section 132 of the Act, number of incriminating materials were seized, which were inter-connected and affect the petitioner's assessment and in such circumstances, the case has been transferred from ITO, Corporate Ward 2(3), Chennai to DCIT, Kolkata. He pointed out that before passing the impugned Notification, a show cause notice, dated 27.12.2023 was issued to the petitioner, wherein, the respondents have clearly narrated the circumstances by which, they intended to transfer the petitioner's case to DCIT, Central Circle 4(4), Kolkata (Central Circle). Further, he would submit that in the show cause notice, the petitioner was requested to file their reply/objections, within 5 days from the date of receipt of the Show Cause Notice. After taking into consideration the petitioner's reply only, the Notification was issued on 15.05.2024 under Section 127 (2) of the Act. Before issuing the Notification, all the contentions of the petitioner were considered by the 1st respondent. Therefore, he would submit that since the reply of the petitioner was considered, there is no violation of principles of natural justice. He would submit that it is only the transfer of case and with regard to seizure of the incriminating documents and the petitioner is well aware and those documents would affect the assessment of the petitioner. Further, in the show cause notice, all other details are narrated. Therefore, taking note of the fact that
