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    <description>Transfer of an income-tax case under Section 127 was upheld because the search-related circumstances and CBDT guidelines supported coordinated investigation in the Central Circle, and no compelling ground to invalidate the transfer was shown. The challenge based on alleged absence of reasons and the availability of faceless assessment at Theni was rejected, as the Court accepted that the transfer was justified by the need for coordinated inquiry. The writ petition was dismissed and the transfer order sustained.</description>
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