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1997 (8) TMI 9 - HC - Income TaxExtract: .......aipur who are being assessed at Jaipur, for the last so many years, cannot be asked to present themselves before Cuttack for the purposes of assessment relating to their firms at Jaipur, The impugned orders of transfer of the cases of the petitioners to Cuttack cannot be sustained in law and are, therefore, quashed with costs of Rs. 1,000 per case.
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