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    <title>Power of Chairman to transfer cases from one Bench to another</title>
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    <description>The Chairman may reassign any case pending before one Bench to another Bench for disposal either on the application of the assessee or the Chief Commissioner or Commissioner, after giving notice and hearing those who wish to be heard, or on his own motion without prior notice.</description>
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      <title>Power of Chairman to transfer cases from one Bench to another</title>
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      <description>The Chairman may reassign any case pending before one Bench to another Bench for disposal either on the application of the assessee or the Chief Commissioner or Commissioner, after giving notice and hearing those who wish to be heard, or on his own motion without prior notice.</description>
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