Grounds on which transfer of Income Tax assessment records/jurisdiction can be challenged

Kamal Nath Vs PCIT (Calcutta High Court) What are the grounds on which transfer of assessment records/jurisdiction can be challenged u/s 127 of the Income-tax Act, 1961? In this high profile case relating to ex-chief minister of Madhya Pradesh, when Dr A M Singhvi along with Mr JP Khaitan represented the petitioner before Hon’ble Justice Shekhar Saraf challenging the order of transfer u/s 127 of the Income-tax Act,1961 which was passed in pursuance of a search and survey at the residence of involved persons at Kolkata, Delhi and Bhopal in which several transactions of several crores of rupee...