Case transfer powers allow tax authorities to reassign assessments with hearing and recorded reasons, subject to an intra city exception.

Senior tax authorities may transfer cases among Assessing Officers, including transfers across Chief Commissioners either by mutual agreement or by Board/Board authorised Chief Commissioner action where no agreement exists. Transfers should, where possible, follow an opportunity to be heard and include recorded reasons, but hearings are not required for intra city transfers. Transfers may occur at any stage and previously issued notices need not be reissued by the transferee.

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