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    <description>The court found that the orders transferring jurisdiction under Section 127(2) of the Income Tax Act, 1961 were invalid as they were issued without affording the petitioner a proper opportunity to be heard. The court set aside the impugned orders and directed the Commissioner of Income Tax, Gurgaon, to reconsider the matter after providing the petitioners with an opportunity to respond to the proposed transfer of jurisdiction, ensuring procedural fairness within one month.</description>
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      <description>The court found that the orders transferring jurisdiction under Section 127(2) of the Income Tax Act, 1961 were invalid as they were issued without affording the petitioner a proper opportunity to be heard. The court set aside the impugned orders and directed the Commissioner of Income Tax, Gurgaon, to reconsider the matter after providing the petitioners with an opportunity to respond to the proposed transfer of jurisdiction, ensuring procedural fairness within one month.</description>
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