Power to transfer cases enables administrative transfer between assessing officers with opportunity to be heard and recorded reasons. Supervisory officers may transfer a case among subordinate Assessing Officers; cross-jurisdictional transfers require agreement of involved Chief Commissioners or may be ordered by the Board. Transfers can occur at any stage without reissuing existing notices. Ordinarily the person affected must be given, as far as possible, an opportunity of being heard and reasons must be recorded, except where the transfer is within the same city. 'Case' includes proceedings pending, completed, or commenced for any year specified in an order.
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.
Provisions expressly mentioned in the judgment/order text.
Power to transfer cases enables administrative transfer between assessing officers with opportunity to be heard and recorded reasons.
Supervisory officers may transfer a case among subordinate Assessing Officers; cross-jurisdictional transfers require agreement of involved Chief Commissioners or may be ordered by the Board. Transfers can occur at any stage without reissuing existing notices. Ordinarily the person affected must be given, as far as possible, an opportunity of being heard and reasons must be recorded, except where the transfer is within the same city. "Case" includes proceedings pending, completed, or commenced for any year specified in an order.
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