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1990 (7) TMI 59 - HC - Income TaxExtract: .......ter and that unless all the requirements of section 127 of the Act are satisfied, an order of transfer cannot be made. We do not think it necessary to deal with the same, since the proposition of law, urged by counsel for the petitioners, is not in dispute. For the aforesaid reasons, the writ petition fails and is, accordingly, dismissed. No costs.
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