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1984 (1) TMI 61 - HC - Income TaxExtract: .......tinguishable where it was held that facility of investigation would not be sufficient reason for transfer of a case and would not be in compliance with the requirements of s. 127. In that case no reason was given for transfer of the case but here the facts are different. Accordingly, the petitions are dismissed. There shall be no order as to costs.
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