Case-transfer power: specified income-tax authorities may reassign assessments, with hearing exceptions and procedural continuity at any stage. The clause empowers a specified income-tax authority to transfer any case between subordinate Assessing Officers, including across concurrent jurisdictions, with inter-authority transfers allowed by agreement or by the Board when authorities disagree; transfer orders may be made after giving the assessee a reasonable opportunity of being heard except where all relevant officers' offices are in the same city, transfer may occur at any stage, notices need not be reissued, and 'case' and 'specified income-tax authority' are defined for these purposes.
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.
Case-transfer power: specified income-tax authorities may reassign assessments, with hearing exceptions and procedural continuity at any stage.
The clause empowers a specified income-tax authority to transfer any case between subordinate Assessing Officers, including across concurrent jurisdictions, with inter-authority transfers allowed by agreement or by the Board when authorities disagree; transfer orders may be made after giving the assessee a reasonable opportunity of being heard except where all relevant officers' offices are in the same city, transfer may occur at any stage, notices need not be reissued, and "case" and "specified income-tax authority" are defined for these purposes.
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