1996 (3) TMI 118 - HC - Income Tax

Summary

The High Court of Allahabad upheld the order transferring the petitioner's cases from Mathura to Kanpur under the Income-tax Act, 1961. The petitioner was given a hearing opportunity, and the reason for transfer was centralizing stock broker cases. The petitioner's cases were directed to be assessed in Kanpur for the brokerage period and in Mathura after stopping brokerage business.