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Power of Chairman to transfer cases from one Bench to another

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....other. 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 to them, and after hear....

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....87 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, "Commissioner" 3. Inserted vide Section 4 of the&....