Sec. 127 of Income Tax Act, 1961 – Transfer of case – The petitioner through writ petition challenged the transferring the assessment of the petitioners from ACIT, Circle–5(1), Chandigarh to DCIT/ACIT, Central Circle–05, New Delhi. High Court while dismissing the writ petition held that:- because of the possibility of the involvement of the assessee in a scam having international ramifications it may not have been possible for the Revenue department to have expressed or given more reasons than what were given in the impugned order and, in the facts of the present case this would be in the larger public interest; particularly when we find that the reasons were well knows to the petitioners – IDS INFOTECH LTD. Vs. PR. CIT [2020] 423 ITR 82 (P&H)