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2008 (5) TMI 657 - HC - Income TaxExtract: .......tled legal position and as such cannot be sustained. 16. Consequently, both the petitions are allowed. The impugned communication (Annexure P.7) is hereby quashed. However, respondent revenue is at liberty to take necessary steps, if so advised, for transfer of cases by adhering to the provisions of section 127(2) of the Act. No orders as to costs.
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