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    <title>1997 (8) TMI 9 - RAJASTHAN High Court</title>
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    <description>The court quashed the transfer orders under section 127 of the Income-tax Act due to lack of reasons and unauthorized transfer of cases outside the Commissioner&#039;s jurisdiction. Emphasizing the importance of providing reasons for transfers, the court highlighted the requirement for compliance with mandatory provisions and jurisdictional limitations. The judgment imposed costs on the cases for quashing the transfers to Cuttack, emphasizing the need for proper justification and adherence to procedural requirements in transferring cases.</description>
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