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    <title>2025 (1) TMI 1672 - ALLAHABAD HIGH COURT</title>
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    <description>Whether a transfer order under Section 127 of the Income-tax Act had been communicated to the assessee was raised as the central issue, together with a request to stay proceedings under notices issued under Sections 143(2) and 142(1). The petitioner alleged non-communication of the transfer order, while the respondents stated that the order had been passed but could not immediately produce dispatch particulars. The Court noted that the endorsement on the order suggested transmission to the assessee and found the issue required consideration. Notice was issued and interim protection granted, staying further proceedings under the impugned notices until further orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=464928</link>
      <description>Whether a transfer order under Section 127 of the Income-tax Act had been communicated to the assessee was raised as the central issue, together with a request to stay proceedings under notices issued under Sections 143(2) and 142(1). The petitioner alleged non-communication of the transfer order, while the respondents stated that the order had been passed but could not immediately produce dispatch particulars. The Court noted that the endorsement on the order suggested transmission to the assessee and found the issue required consideration. Notice was issued and interim protection granted, staying further proceedings under the impugned notices until further orders.</description>
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