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    <description>A transfer order under the Income-tax Act was held unsustainable because the assessee was not given a fair opportunity to respond. The notice for appearance was served only one day before the fixed date, and the Court treated that short notice period as insufficient to provide reasonable time, without deciding the disputed factual issue about receipt of an adjournment request. The transfer order was set aside and the matter was remitted to the authority for fresh decision in accordance with law.</description>
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