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2009 (3) TMI 127 - HC - Income TaxTransfer of Cases – Section 127 - It is to be noted that the respondents have tried to justify the order transfer by supplementing reasons in their affidavit-in-opposition. In my view, the validity of an order has to be judged from the order itself. If the affidavit filed by the respondents justifying the reasons for such transfer is accepted, then the order of transfer which is not within the parameters of section 127 may get validated by the additional grounds later brought by way of affidavit which, in my view, cannot be done. Therefore, the writ petition is allowed. Hence, the order of transfer dated January 19, 2007, is set aside and quashed. Consequential proceedings are also quashed. The application is also disposed of accordingly
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