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    <title>High Court Invalidates Case Transfer u/s 127 of Income Tax Act Due to Lack of Formal Agreement.</title>
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    <description>Transfer of case u/s 127 - non existence of agreement between two jurisdictional Commissioners - Apart from the failure to mention the same in the show cause notice, the only stand of the revenue is that there is an agreement by implication - the first respondent had no jurisdiction to pass the order of transfer. - HC</description>
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