Case transfer power allows specified tax authorities to move matters between assessing officers while preserving procedural hearing rights. Specified income-tax authorities may transfer any case between Assessing Officers subordinate to them; where officers report to different specified authorities, transfer requires agreement of those authorities or may be ordered by the Board or an authority notified by the Board. Transfers should, where possible, be made after giving the assessee a reasonable opportunity to be heard and recording reasons, except when all offices involved are in the same city, locality or place. Transfers may occur at any stage and do not necessitate re-issuing notices. '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 allows specified tax authorities to move matters between assessing officers while preserving procedural hearing rights.
Specified income-tax authorities may transfer any case between Assessing Officers subordinate to them; where officers report to different specified authorities, transfer requires agreement of those authorities or may be ordered by the Board or an authority notified by the Board. Transfers should, where possible, be made after giving the assessee a reasonable opportunity to be heard and recording reasons, except when all offices involved are in the same city, locality or place. Transfers may occur at any stage and do not necessitate re-issuing notices. "Case" and "specified income-tax authority" are defined for these purposes.
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