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    <title>2023 (8) TMI 1589 - DELHI HIGH COURT</title>
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    <description>A transfer order under section 127 of the Income-tax Act was set aside because the assessee&#039;s objections, filed in response to notice, were not considered before the order was passed. The court held that the proper course was to annul the transfer order and remit the matter for fresh consideration in accordance with law after granting a personal hearing to the assessee&#039;s authorised representative. The matter was therefore sent back for reconsideration following notice and hearing.</description>
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      <description>A transfer order under section 127 of the Income-tax Act was set aside because the assessee&#039;s objections, filed in response to notice, were not considered before the order was passed. The court held that the proper course was to annul the transfer order and remit the matter for fresh consideration in accordance with law after granting a personal hearing to the assessee&#039;s authorised representative. The matter was therefore sent back for reconsideration following notice and hearing.</description>
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