Delegation of section 252 powers: Vice President authorized to transfer appeals and applications between benches across zones. The President of the Income tax Appellate Tribunal delegated further authority under sub section (5) of section 252 of the Income tax Act to the Vice President effective 1 March 1980 to permit the transfer of appeals and applications from one Bench to another at different stations within their respective Zones, as provided in Notification No. S.O.728 dated 25 2 1980.