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    <title>2011 (2) TMI 1242 - Rajasthan High Court</title>
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    <description>The court allowed petitions filed by M/s Kaypee Enterprises, Smt. Indu Ahluwalia, Prashant Ahluwalia, and Pawan Ahluwalia, quashing the transfer order due to lack of individual notices and opportunities to be heard. The court dismissed petitions by Kamal Jeet Singh Ahluwalia, M/s Kamal Jeet Singh Ahluwalia, and M/s Kamal Sponge Power and Steel Ltd, upholding the transfer order as justified for coordinated investigation and proper assessment. The decision emphasizes the importance of due process and independent decision-making in transfer cases under Section 127(2) of the Income-tax Act.</description>
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