Transfer power of tax authorities enables intra-office case transfers with recorded reasons and concurrent jurisdiction safeguards. The amendment grants the Commissioner (and similarly the Board) authority to transfer any case among subordinate Income-tax Officers, after recording reasons and, wherever possible, giving the assessee a reasonable opportunity of being heard; transfers among officers located in the same city or locality do not require such opportunity. When cases are transferred to two or more officers, those officers acquire concurrent jurisdiction and must act under general or special written orders of the Board or Commissioner and, where applicable, under directions of the Inspecting Assistant Commissioner.