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    <title>2010 (7) TMI 1126 - GUJARAT HIGH COURT</title>
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    <description>The petitions challenging notices under section 153C of the Income Tax Act, 1961 were no longer relevant as the notices had been withdrawn. Regarding the challenge to the order under section 127(2) of the Act, the court found that the order transferring cases did not comply with the requirement of recording reasons as per section 127(1). As a result, the court quashed the impugned order under section 127(2) for not meeting statutory requirements.</description>
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      <title>2010 (7) TMI 1126 - GUJARAT HIGH COURT</title>
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      <description>The petitions challenging notices under section 153C of the Income Tax Act, 1961 were no longer relevant as the notices had been withdrawn. Regarding the challenge to the order under section 127(2) of the Act, the court found that the order transferring cases did not comply with the requirement of recording reasons as per section 127(1). As a result, the court quashed the impugned order under section 127(2) for not meeting statutory requirements.</description>
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