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Power of Chairman to transfer cases from one Bench to another

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....rom one Bench to another. 245BC. On the application of the assessee or the ^2[^3[Principal Chief Commissioner or] Chief Commissioner or ^3A[Principal Commissioner or] Commissioner] and after notice....

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....ion 59 of the Finance Act, 1987 w.e.f. 01-06-1987 2. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commiss....