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    <title>2007 (6) TMI 181 - GAUHATI High Court</title>
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    <description>The court set aside the order transferring the petitioner&#039;s income-tax case to Cuttack jurisdiction, emphasizing the need for a reasonable connection and valid reasons for such transfers under the Income-tax Act, 1961. The court found the transfer unnecessary as the cases of the petitioner&#039;s relatives had already attained finality, questioning the administrative justification for the transfer. Ultimately, the court allowed the writ petition, concluding that the impugned order lacked justification and interfered with it, leading to the order&#039;s setting aside.</description>
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    <pubDate>Thu, 28 Jun 2007 00:00:00 +0530</pubDate>
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      <title>2007 (6) TMI 181 - GAUHATI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=13563</link>
      <description>The court set aside the order transferring the petitioner&#039;s income-tax case to Cuttack jurisdiction, emphasizing the need for a reasonable connection and valid reasons for such transfers under the Income-tax Act, 1961. The court found the transfer unnecessary as the cases of the petitioner&#039;s relatives had already attained finality, questioning the administrative justification for the transfer. Ultimately, the court allowed the writ petition, concluding that the impugned order lacked justification and interfered with it, leading to the order&#039;s setting aside.</description>
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      <pubDate>Thu, 28 Jun 2007 00:00:00 +0530</pubDate>
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