Court Upholds Transfer of Proceedings u/s 127(2)(a) of Income Tax Act; Dismisses Writ Due to Procedural Adherence.

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....Transfer of case u/s 127(2)(a) - coordinated and effective investigation - Once it is found that the respondents have followed the procedure prescribed by law and once it is found that there was no arbitrariness, it may not be possible for us to interfere with the decision -writ dismissed....