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    <title>2022 (2) TMI 1147 - GAUHATI HIGH COURT</title>
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    <description>The transfer of the case from Dimapur to Kollam under Section 127 of the Income Tax Act was deemed lawful and justified by credible reasons, aligning with administrative exigencies and effective assessment in the public interest. The court found that the notice and reasons provided for the transfer were adequate, fulfilling the requirements of Section 127. Additionally, the court determined that there was sufficient compliance with the service of notice under Section 282 and Rule 127. Consequently, the writ appeals were dismissed, affirming the decision of the learned Single Judge and upholding the transfer order issued by the Revenue authorities.</description>
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    <pubDate>Fri, 29 Oct 2021 00:00:00 +0530</pubDate>
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      <title>2022 (2) TMI 1147 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=418896</link>
      <description>The transfer of the case from Dimapur to Kollam under Section 127 of the Income Tax Act was deemed lawful and justified by credible reasons, aligning with administrative exigencies and effective assessment in the public interest. The court found that the notice and reasons provided for the transfer were adequate, fulfilling the requirements of Section 127. Additionally, the court determined that there was sufficient compliance with the service of notice under Section 282 and Rule 127. Consequently, the writ appeals were dismissed, affirming the decision of the learned Single Judge and upholding the transfer order issued by the Revenue authorities.</description>
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