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    <title>Court Rejects Petitioner&#039;s Challenge to Case Transfer u/s 127 of Income Tax Act; Participation Argument Dismissed.</title>
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    <description>Challenge to the transfer of case u/s 127 - the contention of the Petitioner that it had not participated in the assessment proceedings, consequent to the impugned order order of transfer under Section 127(2) of the Act, cannot be accepted. - HC</description>
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      <description>Challenge to the transfer of case u/s 127 - the contention of the Petitioner that it had not participated in the assessment proceedings, consequent to the impugned order order of transfer under Section 127(2) of the Act, cannot be accepted. - HC</description>
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