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    <title>2009 (1) TMI 275 - CALCUTTA HIGH COURT</title>
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    <description>The High Court set aside the order transferring a case from Kolkata to Ranchi under section 127 of the Income-tax Act, 1961, as it lacked substantive consideration of the petitioner&#039;s objections and denied them an opportunity of hearing. The Court quashed the order, directing a fresh proceeding with the petitioner&#039;s right to be heard. The Court emphasized the importance of considering objections and ruled in favor of the petitioner, without awarding costs to either party.</description>
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      <description>The High Court set aside the order transferring a case from Kolkata to Ranchi under section 127 of the Income-tax Act, 1961, as it lacked substantive consideration of the petitioner&#039;s objections and denied them an opportunity of hearing. The Court quashed the order, directing a fresh proceeding with the petitioner&#039;s right to be heard. The Court emphasized the importance of considering objections and ruled in favor of the petitioner, without awarding costs to either party.</description>
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