Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
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.
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 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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