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    <title>2020 (7) TMI 161 - MADRAS HIGH COURT</title>
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    <description>The court upheld the transfer order dated 19.02.2019, finding that the show cause notice adequately justified the transfer under Section 127 of the Income Tax Act. It determined that the Principal Commissioner of Income Tax acted independently, dismissing claims of hardship due to the transfer. The court clarified that the stay on the transfer order did not impact the limitation period for proceedings under Section 153-A of the IT Act. The appeal was dismissed, costs were awarded, and connected petitions were closed.</description>
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      <description>The court upheld the transfer order dated 19.02.2019, finding that the show cause notice adequately justified the transfer under Section 127 of the Income Tax Act. It determined that the Principal Commissioner of Income Tax acted independently, dismissing claims of hardship due to the transfer. The court clarified that the stay on the transfer order did not impact the limitation period for proceedings under Section 153-A of the IT Act. The appeal was dismissed, costs were awarded, and connected petitions were closed.</description>
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