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    <description>The court dismissed the writ petitions, upholding the legality of the transfer of jurisdiction under Section 127 of the Income Tax Act. It found that the petitioners were eventually given an opportunity to be heard and informed of the reasons for the transfer, meeting the principles of natural justice. The court also determined that the subsequent order was not a review but a clarification of the original decision, addressing the petitioners&#039; concerns.</description>
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