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    <title>1992 (2) TMI 25 - ALLAHABAD High Court</title>
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    <description>The High Court upheld the transfer of jurisdiction under section 127 of the Income Tax Act, 1961, from Dehradun to Meerut, emphasizing the need for coordinated investigation in cases involving connected business groups or families. The court rejected the petitioner&#039;s argument and cited the importance of a conducive working environment for officers. It relied on its own precedent regarding the validity of transfer orders based on the facts of the case, dismissing the writ petition without costs.</description>
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