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2018 (7) TMI 1023 - HC - Income TaxTransfer of case u/s 127 - petitioner has raised the objections - respondent did not consider the objections - authority of Centralisation Committee u/s 127(2) - Held that:- Revenue has not placed anything on record to show, that CCIT, Pune has given a consent to request of CCIT (Central), Mumbai so as to constitute agreement as a pre-condition for invoking powers under Section 127 of the Income-Tax Act. “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged under Section 123(2)(a) of the Act. Thus, making the impugned order dated 2nd July, 2018 without jurisdiction. The impugned order dated 2nd January, 2018 and the impugned notice dated 14th February, 2017 are hereby quashed and set aside. Petition allowed in above terms with no order as to costs.
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