Power to transfer cases between benches: Chairman may reassign pending tax settlement cases on application or suo motu. The Chairman has authority to transfer pending income-tax settlement cases between Benches either on application by the assessee or specified tax ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Power to transfer cases between benches: Chairman may reassign pending tax settlement cases on application or suo motu.
The Chairman has authority to transfer pending income-tax settlement cases between Benches either on application by the assessee or specified tax officers, after notice and hearing such persons as he desires, or else on his own motion without notice. The section contains a proviso that it shall not apply on or after the 1st day of February, 2021, removing the transfer power for cases from that date onwards.
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