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    <title>1974 (7) TMI 13 - ANDHRA PRADESH High Court</title>
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    <description>The court dismissed the writ petition seeking transfer of cases under Section 127 of the Income-tax Act, 1961. The petitioners alleged harassment by the Income-tax Officer but failed to convince the court of any error in the Commissioner&#039;s decision not to transfer the cases. The court upheld the Commissioner&#039;s discretion, emphasizing the importance of expeditious assessments and finding no legal errors warranting interference under Article 226 of the Constitution.</description>
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      <description>The court dismissed the writ petition seeking transfer of cases under Section 127 of the Income-tax Act, 1961. The petitioners alleged harassment by the Income-tax Officer but failed to convince the court of any error in the Commissioner&#039;s decision not to transfer the cases. The court upheld the Commissioner&#039;s discretion, emphasizing the importance of expeditious assessments and finding no legal errors warranting interference under Article 226 of the Constitution.</description>
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      <pubDate>Wed, 24 Jul 1974 00:00:00 +0530</pubDate>
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