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Income Tax - Highlights / Catch Notes

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Transfer of case u/s 127 - “Absence of dissenting note” from ...

Case Laws     Income Tax

July 17, 2018

Transfer of case u/s 127 - “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.

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