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    <title>2017 (4) TMI 665 - ALLAHABAD HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, finding that the transfer order under Section 127 of the Income Tax Act, 1961 was illegal as it did not adhere to principles of natural justice. The court quashed both the transfer and assessment orders, stating that the assessment order based on the illegal transfer was invalid. The petitioner&#039;s objections were not adequately considered, leading to the conclusion that the transfer was unjust. The court granted liberty to the authority to issue a fresh order following proper procedures.</description>
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      <description>The court ruled in favor of the petitioner, finding that the transfer order under Section 127 of the Income Tax Act, 1961 was illegal as it did not adhere to principles of natural justice. The court quashed both the transfer and assessment orders, stating that the assessment order based on the illegal transfer was invalid. The petitioner&#039;s objections were not adequately considered, leading to the conclusion that the transfer was unjust. The court granted liberty to the authority to issue a fresh order following proper procedures.</description>
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