1996 (3) TMI 118

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....993, passed by the Commissioner of Income-tax, Agra, transferring the cases of the petitioner from the file of the Income-tax Officer, Mathura, to the Assistant Commissioner, Circle 3(4), Kanpur, under section 127 of the Income-tax Act, 1961. We have heard Shri Rakesh Agarwal, for the petitioner, and learned standing counsel, for the Department. Learned counsel for the petitioner urged that ....