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    <description>The court quashed the transfer order under Section 127 of the Income Tax Act due to procedural lapses, including the lack of agreement between Commissioners, insufficient reasons for transfer, and absence of a connection between undisclosed income of another party and the assessee trust. The writ petition was allowed, and the related miscellaneous petition was closed.</description>
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      <description>The court quashed the transfer order under Section 127 of the Income Tax Act due to procedural lapses, including the lack of agreement between Commissioners, insufficient reasons for transfer, and absence of a connection between undisclosed income of another party and the assessee trust. The writ petition was allowed, and the related miscellaneous petition was closed.</description>
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