Petitioner's Challenge on Income Tax Act Section 127(2)(a) Dismissed Due to Acknowledged Understanding of Show Cause Notice.

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....Transfer of case u/s 127(2)(a) - If the petitioner was really aggrieved by a one-line SCN which did not indicate any reasons for the proposal - the petitioner could have given a one-line reply demanding the reasons - petitioner herein understood the reasons and countered those reasons in their response - not open to the petitioner to cite the lack of reasons for assailing the impugned order....