Order u/s 127 Quashed Due to Procedural Unfairness; Affected Parties Denied Chance to Address Key Evidence.

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....Transfer of case u/s 127 - in the impugned order, the Pr. CIT has relied on various statements of the assessees of the said group, on the basis of which he came to the conclusion that it would be necessary to centralize - none of these aspects were stated in the sCN means no opportunity to meet with such adverse material which the Pr. CIT pressed in service for passing the impugned order - order is quashed....