Transfer of assessment cases requires assessee consultation; Board hearing is required when the transfer changes place. Procedure for transfer of assessment cases from Central Charges to territorial Income-tax Officers after investigation: the Board may order transfers without change of place; where transfer involves a change of place the Board must afford a hearing. Commissioners should obtain written no-objection confirmations from assessees and forward them with proposals; if an assessee objects, the objections and the Commissioner's comments should be sent to the Board for consideration and an opportunity to be heard. This applies only to decentralisation after investigations are completed.
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.
Transfer of assessment cases requires assessee consultation; Board hearing is required when the transfer changes place.
Procedure for transfer of assessment cases from Central Charges to territorial Income-tax Officers after investigation: the Board may order transfers without change of place; where transfer involves a change of place the Board must afford a hearing. Commissioners should obtain written no-objection confirmations from assessees and forward them with proposals; if an assessee objects, the objections and the Commissioner's comments should be sent to the Board for consideration and an opportunity to be heard. This applies only to decentralisation after investigations are completed.
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