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    <description>The court dismissed the writ petition, upholding the decision to retain the Income Tax files in Tanjore. The court found the order reasoned and based on records, with no patent error or arbitrariness. The petitioner&#039;s convenience alone was deemed insufficient to warrant a transfer of files, emphasizing the Commissioner&#039;s discretion in such matters.</description>
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      <description>The court dismissed the writ petition, upholding the decision to retain the Income Tax files in Tanjore. The court found the order reasoned and based on records, with no patent error or arbitrariness. The petitioner&#039;s convenience alone was deemed insufficient to warrant a transfer of files, emphasizing the Commissioner&#039;s discretion in such matters.</description>
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