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    <title>2006 (7) TMI 169 - ALLAHABAD High Court</title>
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    <description>The High Court dismissed the writ petition challenging the transfer of the case under section 127(2)(a) of the Income-tax Act, 1961. The Court found the reasons provided in the transfer order to be adequate for consolidation, noted the sufficient detail in the show-cause notice, and rejected claims of undue influence by the Chief Commissioner of Income-tax (Central), New Delhi. The Court concluded that the transfer decision was not influenced by mala fides and aligned with standard procedures, ultimately denying interference under article 226 of the Constitution of India.</description>
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