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    <title>2008 (5) TMI 657 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court found that the transfer of the petitioner&#039;s cases from Indore to Bhopal under section 127(2) of the Income-tax Act, 1961 was invalid as it was done without providing an opportunity of hearing and reasons for the transfer. The court held that the transfer decision was contrary to the Act, quashed the communication, and directed the revenue to adhere to the provisions of section 127(2) for any future transfers.</description>
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      <description>The court found that the transfer of the petitioner&#039;s cases from Indore to Bhopal under section 127(2) of the Income-tax Act, 1961 was invalid as it was done without providing an opportunity of hearing and reasons for the transfer. The court held that the transfer decision was contrary to the Act, quashed the communication, and directed the revenue to adhere to the provisions of section 127(2) for any future transfers.</description>
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