https://www.taxtmi.com/caselaws?id=18413 Transfer of an assessee's income-tax cases under section 127 was found valid because the notice gave an opportunity of hearing and disclosed the reason for centralisation of stock broker cases, satisfying the requirements of hearing and reasons. However, as the assessee had stopped brokerage business, the transfer was confined to the period during which that business was carried on. The later assessment period was left assessable at Mathura, so the transfer did not extend beyond the brokerage period. en-us Wed, 20 Mar 1996 00:00:00 +0530 Wed, 30 Sep 2009 17:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18413 Transfer of an assessee's income-tax cases under section 127 was found valid because the notice gave an opportunity of hearing and disclosed the reason for centralisation of stock broker cases, satisfying the requirements of hearing and reasons. However, as the assessee had stopped brokerage business, the transfer was confined to the period during which that business was carried on. The later assessment period was left assessable at Mathura, so the transfer did not extend beyond the brokerage period. Case-Laws Income Tax Wed, 20 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18413