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    <title>2014 (3) TMI 430 - DELHI HIGH COURT</title>
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    <description>The Court upheld the transfer order under Section 127 of the Income Tax Act, 1961, which transferred jurisdiction over the petitioner to ensure a coordinated investigation into the Eldeco Group of Companies. The Court found that the transfer was based on valid reasons related to the larger investigation and that the petitioner was provided with a reasonable opportunity to be heard. The Court dismissed the writ petition, emphasizing that the transfer did not cause prejudice and served the public interest in conducting an orderly investigation.</description>
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      <description>The Court upheld the transfer order under Section 127 of the Income Tax Act, 1961, which transferred jurisdiction over the petitioner to ensure a coordinated investigation into the Eldeco Group of Companies. The Court found that the transfer was based on valid reasons related to the larger investigation and that the petitioner was provided with a reasonable opportunity to be heard. The Court dismissed the writ petition, emphasizing that the transfer did not cause prejudice and served the public interest in conducting an orderly investigation.</description>
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