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    <title>2013 (5) TMI 692 - CHHATTISGARH HIGH COURT</title>
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    <description>The court held that the transfer orders under Section 127(2) of the Income Tax Act were administrative, not quasi-judicial, making the writ appeals maintainable. The court found that the transfer orders were valid as reasons were communicated, and the Assessees were given an opportunity to respond. The term &quot;co-ordinated investigation&quot; was deemed clear and necessary for harmonious action in investigating interconnected documents. The court emphasized the importance of addressing black money and fairness in investigations, ultimately allowing the writ appeals and dismissing the writ petitions filed by the Assessees.</description>
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