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    <title>2022 (3) TMI 160 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court dismissed the writ petition, emphasizing the public interest in facilitating effective search operations and addressing tax evasion. It found that the petitioner was aware of the reasons for the transfer and the necessity of consolidating records, satisfying principles of natural justice. The court concluded that the reasons cited in the transfer order were relevant and justified the transfer under Section 127 of the Income Tax Act, 1961. The court also determined that there was an agreement between the transferring and transferee authorities, fulfilling statutory requirements.</description>
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