1. ' This writ petition has been filed against the impugned order, dated December 8, 1993, 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.
2. ' We have heard Shri Rakesh Agarwal, for the petitioner, and learned standing counsel, for the Department.
3. ' Learned counsel for the petitioner urged that the impugned order was passed without giving opportunity of hearing to the petitioner and without giving reasons. We are not in agreement with this submission, since Annexure 1 to the petition is a notice giving opportunity of hearing to the petitioner. The notice itself mentions the reason of transfer, namely, that it is proposed to centralize the cases of all the stock brokers, which, in our opinion, is a good reason.
4. ' Learned counsel for the petitioner further submitted that the petitioner has now stopped the business of brokerage. If that is so, we direct that up to the period when the petitioner was doing brokerage business, his cases stand transferred to the jurisdiction of the Commissioner of Income- tax, Kanpur, but for the period after he stopped doing brokerage business, he will be assessed at Mathura.
5. ' With these observations, this petition is finally disposed of.