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    <title>1998 (11) TMI 47 - PATNA High Court</title>
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    <description>The High Court dismissed the writ petition challenging the transfer of a partnership firm&#039;s case from Patna to Ranchi under section 127 of the Income-tax Act, 1961. The judgment emphasized procedural compliance, the petitioner&#039;s conduct and acquiescence in the transfer, and rejected claims of laches and misrepresentation. The Court held that the petitioner&#039;s acquiescence negated the challenge to the transfer order, citing statutory rights under section 127. Ultimately, the writ petition was dismissed, highlighting the impact of acquiescence on challenging jurisdictional transfers.</description>
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    <pubDate>Tue, 17 Nov 1998 00:00:00 +0530</pubDate>
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      <title>1998 (11) TMI 47 - PATNA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=15321</link>
      <description>The High Court dismissed the writ petition challenging the transfer of a partnership firm&#039;s case from Patna to Ranchi under section 127 of the Income-tax Act, 1961. The judgment emphasized procedural compliance, the petitioner&#039;s conduct and acquiescence in the transfer, and rejected claims of laches and misrepresentation. The Court held that the petitioner&#039;s acquiescence negated the challenge to the transfer order, citing statutory rights under section 127. Ultimately, the writ petition was dismissed, highlighting the impact of acquiescence on challenging jurisdictional transfers.</description>
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      <pubDate>Tue, 17 Nov 1998 00:00:00 +0530</pubDate>
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