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Transfer of Income Tax Case: Section 127(3) Not a Non-Obstante Clause; Harmonious Construction Theory Inapplicable.
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....Transfer of case - the theory of harmonious construction cannot be applied to the facts of this case, nor sub-section (3) of Section 127 of the Act, can be construed as a non-obstante clause, but a clause providing for exclusion of certain procedure in certain contingencies - HC....