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2006 (2) TMI 161 - HC - Income TaxCIT, Kanpur under section 127(2) transferring the cases from Kanpur to Mumbai, on ground that assessments is to be centralized at Mumbai, as the director of assessee group has residence-cum-business premises at Mumbai and having business and huge money transactions there – assessee’s objection to this transfer of case mere on ground of inconvenience to the assessee, is not acceptable – no arbitrariness in order of transfer of case
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