IT Act 1961 245BC — Power of Chairman to transfer cases from one Bench to another

Income-tax Act, 1961

Statutory text

On the application of the assessee or the [ [Principal Chief Commissioner or Chief Commissioner] or [Principal Commissioner or Commissioner]]and after notice to them, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the Chairman may transfer any case pending before one Bench, for disposal, to another Bench.]

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