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    <title>Power of Chairman to transfer cases from one Bench to another</title>
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    <description>Section 32C authorises the Chairman to transfer any case pending before one Bench to another Bench either on application by the assessee or relevant Chief/Commissioner after notice and hearing, or on the Chairman&#039;s own motion without notice; a proviso states the section will not apply on or after 1st April, 2025.</description>
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