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    <title>2017 (5) TMI 1167 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the petition challenging the transfer order under Section 127 of the Income Tax Act, noting it was administrative and did not require reasons or opportunity to be heard. The court emphasized the transfer was for coordinated investigation in public interest, finding it justified and following procedural requirements. The challenge to the subsequent assessment order was rejected, allowing the petitioner to challenge it separately. The court clarified it did not address the assessment order&#039;s legality as it was pending appeal, ultimately ruling in favor of the tax department.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343429</link>
      <description>The court dismissed the petition challenging the transfer order under Section 127 of the Income Tax Act, noting it was administrative and did not require reasons or opportunity to be heard. The court emphasized the transfer was for coordinated investigation in public interest, finding it justified and following procedural requirements. The challenge to the subsequent assessment order was rejected, allowing the petitioner to challenge it separately. The court clarified it did not address the assessment order&#039;s legality as it was pending appeal, ultimately ruling in favor of the tax department.</description>
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      <pubDate>Mon, 24 Apr 2017 00:00:00 +0530</pubDate>
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