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of <h1>Income-tax Appellate Tribunal: President Can Transfer Appeals Between Benches as Per Orders and Seniority Rules</h1> A Bench of the Income-tax Appellate Tribunal is authorized to hear and decide appeals and applications as directed by the President through general or special orders. If multiple Benches operate at a single headquarters, the President, or in his absence, the Senior Vice-President, Vice-President of the concerned zone, or the seniormost member present, can transfer an appeal or application from one Bench to another.
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