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    <title>2021 (9) TMI 563 - CALCUTTA HIGH COURT</title>
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    <description>The court directed the respondents to produce records regarding the petitioner&#039;s letters before making a final decision on the transfer of the income tax file. The petitioner was instructed to provide evidence of serving the letter on the respondents, with a further hearing scheduled. The case underscores the importance of procedural fairness and communication in administrative actions, emphasizing the need for authorities to follow due process and provide reasons for their decisions. Effective communication and adherence to procedural requirements are crucial to uphold principles of natural justice and ensure accountability in decision-making processes.</description>
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