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    <title>2019 (10) TMI 158 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging the transfer of the assessee&#039;s case from Chennai to Bangalore under Section 127 of the Income Tax Act. It held that the transfer and consequential notice were valid, emphasizing the administrative necessity for a coordinated investigation. The court found that the reasons provided for the transfer were within the scope of the show cause notice and that the statutory requirements were met. Additionally, the court ruled that raising new grounds in successive writ petitions on the same issue was impermissible.</description>
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      <pubDate>Fri, 27 Sep 2019 00:00:00 +0530</pubDate>
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