Chapter V — LIABILITY TO ASSESSMENT IN SPECIAL CASES

Section 22BCPower of Chairman to transfer cases from one Bench to another

Section 22BC: Power of Chairman to transfer cases from one Bench to another

22BC. Power of Chairman to transfer cases from one Bench to another

On the application of the assessee or the [Chief Commissioner or Commissioner] and after notice to them, and after hearing such of them as 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.