Transfer of tax cases: senior tax officers may reallocate proceedings subject to hearing, recorded reasons and locality exception. Designated senior tax officers may transfer any 'case' among subordinate Assessing Officers after, where practicable, giving the assessee a reasonable opportunity of being heard and recording reasons. Transfers between different senior officers require agreement between them or Board-authorised action. Transfers can be with or without concurrent jurisdiction, may occur at any stage, do not require re-issue of previously issued notices, and exclude the hearing requirement when all offices are situated in the same city, locality or place. 'Case' includes all proceedings for the year pending, completed, or subsequently commenced.