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of <h1>Income-tax Act Section 252(5): Vice President Granted Authority to Transfer Appeals Between Tribunal Benches from March 1980.</h1> In accordance with sub-section (5) of section 252 of the Income-tax Act, 1961, the President of the Income-tax Appellate Tribunal delegates additional powers to the Vice President, effective March 1, 1980. These powers include the authority to transfer appeals and applications between different benches located at various stations within their respective zones. This delegation is formalized under Notification No. S.O.728, dated February 25, 1980.
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