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    <title>1989 (5) TMI 25 - ALLAHABAD High Court</title>
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    <description>The court dismissed the petition challenging a transfer order under section 126 of the Income-tax Act, ruling it valid as it complied with legal requirements by providing reasons and opportunity. Previous cases cited were deemed irrelevant as they pertained to general principles of natural justice rather than income tax matters. The court emphasized that the notice for coordinated investigation sufficed with adequate reasons, rejecting the petitioner&#039;s argument of lack of reasonable opportunity.</description>
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      <link>https://www.taxtmi.com/caselaws?id=23675</link>
      <description>The court dismissed the petition challenging a transfer order under section 126 of the Income-tax Act, ruling it valid as it complied with legal requirements by providing reasons and opportunity. Previous cases cited were deemed irrelevant as they pertained to general principles of natural justice rather than income tax matters. The court emphasized that the notice for coordinated investigation sufficed with adequate reasons, rejecting the petitioner&#039;s argument of lack of reasonable opportunity.</description>
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