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Heard both sides.

2.The petitioner in the writ petition challenged the order of the first respondent passed under section 127 of the Income Tax Act 1961, transferring the case of the assessee trust from the Income Tax Officer, Ward No.I,(2), Nagercoil to the Deputy Commissioner of Income Tax, Circle-I, Division-I, Thiruvananthapuram.

3.Noorul Islam Education Trust (herein after called as assessee trust) is registered under section 12-A of the Income Tax Act, 1961 and as on 10.09.2001 the jurisdiction over the asseessee trust was vesting with the Income Tax Officer, Ward No.1(2) Nagercoil. Mr.A.P.Majeed Khan, is the Chairman of the assessee-trust and he has got income from the house properties and business and the jurisdiction over the A.P.Majeed Khan, founder and Chairman of the assessee- trust was vesting with the Deputy Commissioner of Income Tax, Circle-I, Division-I, Tiruvananthapuram. A search under Section 132 of the Income Tax Act 1961 was conducted on 11.09.2001 in the case of A.P.Majeed Khan and the assessee-trust itself and after the conclusion of the said search, the jurisdiction of A.P.Majeed Khan was notified to vest with the Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram. In order to co- ordinate the enquiry and investigation in the case of assessee-trust, the jurisdiction with the assessee-trust was also notified by the Commissioner of Income Tax, Ward No.1, Madurai, vide D.No.1/2002-2003, dated 1.4.2002, issued by C.No.440/TTN/2002-03, transferring the case from Income Tax Office, Ward 1(2), Nagercoil, to the Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram, following the directions of the Chief Commissioner of Income Tax, Madurai, who in-turn acted on the request of the Director of Income Tax, (Investigation), Cochin, who conducted the search operation under Section 132 in this group of cases.

4.The Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram, after assuming the jurisdiction over the assessee- trust on the strength of the notification, dated.1.4.2002, issued a notice under Section 158BC of the Income Tax, 1961, dated 14.02.2003 to the assessee-trust. The assessee-trust objected to the notification, dated 01.04.2002, by Commissioner of Income Tax No.1, Madurai, but submitted the 'Block return' for the block assessment period 01.04.1995 to 11.09.2001, on 01.04.2003, disclosing the 'undisclosed income' at Rs.Nil. before the Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram. The assessee- trust also filed W.P.No.24865 of 2003, on the file of this court challenging the order of transfer of its file from the Income Tax Office, Ward No.1(2), Nagercoil to the Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram and this court by order, dated 22.04.2008, quashed the transfer order and remanded the same to the Commissioner of Income Tax No.1, Madurai and directed the Commissioner of Income Tax, Madurai, to follow the procedure and pass fresh orders, in accordance with law.

16.In this case, it is not in dispute that the assessee-trust is coming within the jurisdiction of Commissioner of Income Tax No.1, Madurai and the Assessing Officer, is the Income Tax Officer, Ward No.1,(2) Nagercoil and A.P.Majeed Khan, is the Chairman of the trust was under the jurisdiction of the Deputy Commissioner of Income Tax No.1,Thiruvananthapuram and after search, the jurisdiction over A.P.Majeed Khan, was notified to vest with the Assistant Commissioner of Income Tax, Central Circle, Thiruvananthapuram. Therefore, both the assessee-trust and A.P.Majeed Khan are coming under the jurisdiction of two Commissioners of Income Tax and as per Section 127(2)(a), the case can be transferred, if the Commissioner of Madurai and Thiruvananthapuram are in agreement, then the Commissioner of Income Tax, Madurai, after recording his reasons for doing so. Therefore, the preliminary requirement is the two Commissioners must be in agreement for such transfer and in that case, either of the Commissioner can pass, an order of transfer after giving opportunity to the assessee.

17.In this case, it is admitted and has also been made clear in the impugned order that the jurisdiction over the assessee-trust was notified by Commissioner of Income Tax Ward No.1, Madurai, by order, dated 01.04.2002, transferring the case from Income Tax Office, Ward No.1(2) Nagercoil, to the Assistant Commissioner, Central Circle,Thiruvananthapuram, following the direction of the Chief Commissioner of Income Tax, Madurai, who in-turn acted on the request of the Director of Income Tax (Investigation) Cochin, who conducted search operation under section 132 in the group of cases. Though, these details were not stated in the order, dated 01.04.2002, this has been stated clearly in para 4 of the impugned order. Therefore, originally the Commissioner of Income Tax, Madurai, passed the order of transfer, following the direction of the Chief Director of Income Tax, Madurai, who in-turn acted on the request of Director of Income Tax, Cochin. Therefore, the agreement contemplated under section 127(2)(a) between the two Commissioners for transferring the case from one Commissioner to another Commissioner was conspicuously absent, even at the time of passing the original order dated 01.04.2002 and also later while passing the impugned order.