Power to transfer cases: administrative officers may transfer tax cases across assessing officers with hearing and recorded reasons.

Confers a power to transfer cases among Assessing Officers: a Director General, Chief Commissioner or Commissioner may transfer cases subordinate to them after recording reasons and, wherever possible, giving the assessee a reasonable opportunity of being heard. Transfers may occur at any stage, need not trigger re-issuance of notices, and may be authorised across different supervisory boundaries where senior officers agree or where the Board or an authorised senior officer directs. An exception dispenses with hearing when all offices are in the same locality; "case" is defined to include all proceedings for the relevant years.

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