https://www.taxtmi.com/article/detailed?id=11664 Section 255 and Rule 4(2) permit the President to constitute Benches and to transfer appeals only among multiple Benches at the same headquarters; this power does not extend to transferring appeals between different headquarters. Authorities emphasize that appeals should proceed before the Bench that properly exercises jurisdiction associated with the assessing officer's location, and parties may resist forced transfers; where appeals are before an incorrect headquarters a competent bench may direct parties to approach the correct headquarters and allow exclusion of time spent for limitation purposes. en-us Thu, 27 Jul 2023 09:11:50 +0530 Thu, 27 Jul 2023 09:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11664 Section 255 and Rule 4(2) permit the President to constitute Benches and to transfer appeals only among multiple Benches at the same headquarters; this power does not extend to transferring appeals between different headquarters. Authorities emphasize that appeals should proceed before the Bench that properly exercises jurisdiction associated with the assessing officer's location, and parties may resist forced transfers; where appeals are before an incorrect headquarters a competent bench may direct parties to approach the correct headquarters and allow exclusion of time spent for limitation purposes. Articles Income Tax Thu, 27 Jul 2023 09:11:50 +0530 https://www.taxtmi.com/article/detailed?id=11664