TaxTMI 
TaxTMI 
Power to transfer cases
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....ing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to the same ^4A[Principal Director General or Director General] or ^5A[Principal Chief Commissioner or Chief Commissioner] or ^6A[Principal Commissioner or Commissioner], - (a) where the ^4D[Principal Directors General or Directors General] or ^5B[Principal Chief Commissioners or Chief Commissioners] or ^6B[Principal Commissioner or Commissioner] to whom such Assessing Officers are subordinate are in agreement, then the ^4B[Principal Director General or Director General] or ^5C[Principal Chief Commissioner or Chief Commissioner] or ^6C[Principal Commissio....
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....Explanation.- In section 120 and this section. the word "case", in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order or direction in respect of any year.] ***************** NOTES:- 1. Substituted vide Section 27 of the Finance (No. 2) Act, 1967 w.e.f. 01-04-1967 before it was read as, "Transfer of cases from one Income-tax Officer to another 127. (1) The Com....
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....r may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from any Income-tax Officer or Income-tax Officers subordinate to him to any other Income-tax Officer or Income-tax Officers also subordinate to him and the Board may similarly transfer any case from any Income-tax Officer or Income-tax Officers to any other Income-tax Officer or Income-tax Officers : Provided that nothing in this sub-section shall be deemed to require any such opportunity to be given where the transfer is from any Income-tax Officer or Income-tax Officers to any other Income-tax Officer or Income-tax Officers and the offices of all....
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....nd the Board may similarly transfer any case from- (i) any Income-tax Officer or Income-tax Officers, or (ii) any Income-tax Officer or Income-tax Officers having concurrent jurisdiction with the Inspecting Assistant Commissioner, to any other Income-tax Officer or Income-tax Officers (whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner): Provided that nothing in this sub-section shall be deemed to require any such opportunity to be given where the transfer is from any Income-tax Officer or Income-tax Officers (whether with or without concurrent jurisdiction with the Inspecting Assistant Commissioner) to any other Income-tax Officer or Income-tax Officers (whether wi....
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....as the Inspecting Assistant Commissioner may make under sub-section (2) of section 124 or, as the case may be, under sub-section (2) of section 125A.] (2) The transfer of a case under sub-section (1) may be made at any stage of the proceedings, and shall not render necessary the re-issue of any notice already issued by the Income-tax Officer or Income-tax Officers from whom the case is transferred. Explanation : In this section and in sections 121, 123, 124 and 125, the word "case", in relation to any person whose name is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of any year which may be pending on the date of such order or direction or which may have been comple....