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    <description>The High Court set aside the order under Section 281 of the Income Tax Act, 1961, declaring the transfer void, citing jurisdictional limitations outlined in a Supreme Court precedent and a previous decision by a co-ordinate bench. The Court emphasized the importance of due process and adherence to natural justice principles, indicating that the Respondents could pursue the matter through proper procedures while upholding legal standards and fairness.</description>
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