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    <title>2024 (8) TMI 1304 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC dismissed a writ petition challenging a transfer order under Section 127 of the Income Tax Act. The petitioner&#039;s case was transferred from Mumbai to Delhi for centralized investigation after search operations revealed tax evasion and transactions with related parties already under Delhi&#039;s jurisdiction. The court found no breach of natural justice as the petitioner received and responded to the show cause notice dated 19 March 2021. Despite claiming inadequate reasons for transfer, the petitioner acquiesced to the order by participating in subsequent proceedings including notices under Sections 153A, 143(2), 142(1), 142(2A) and penalty under Section 270 after the transfer order dated 14 June 2021, filing the petition only after one year.</description>
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      <description>The Bombay HC dismissed a writ petition challenging a transfer order under Section 127 of the Income Tax Act. The petitioner&#039;s case was transferred from Mumbai to Delhi for centralized investigation after search operations revealed tax evasion and transactions with related parties already under Delhi&#039;s jurisdiction. The court found no breach of natural justice as the petitioner received and responded to the show cause notice dated 19 March 2021. Despite claiming inadequate reasons for transfer, the petitioner acquiesced to the order by participating in subsequent proceedings including notices under Sections 153A, 143(2), 142(1), 142(2A) and penalty under Section 270 after the transfer order dated 14 June 2021, filing the petition only after one year.</description>
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