Power to transfer cases.

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....rent jurisdiction) subordinate to him. (2) If the Assessing 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 specified income-tax authority, and the concerned specified income-tax authorities-- (a) are in agreement, then the specified income-tax authority ....

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.... with or without concurrent jurisdiction) and the offices of all such officers are situated in the same city, locality or place. (5) The transfer of a case under sub-section (1) or (2) may be made at any stage of the proceedings, and it shall not be necessary to re-issue any notice already issued by the Assessing Officer or Assessing Officers from whom the case is transferred. (6) For the purpos....