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    <title>2025 (3) TMI 604 - BOMBAY HIGH COURT</title>
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    <description>The HC dismissed the petition challenging the transfer of a tax case from Mumbai to New Delhi under section 127(2) of the Income-tax Act, 1961. The Court found that the procedural requirements for such a transfer were satisfied through consultations and agreements between the Principal Commissioners and Chief Commissioners. It held that the absence of disagreement between officers of equal rank sufficed as an agreement, especially given the necessity for case consolidation due to revenue implications involving the Pacific Group. The Court upheld the transfer order, reinforcing the precedent set in Laxminath Investment &amp;amp; Management Consultants Pvt. Ltd.</description>
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