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of <h1>Income-tax authorities may transfer cases between assessing officers; reasons must be recorded and hearing given when possible</h1> Specified income-tax authorities are empowered to transfer 'cases' among Assessing Officers, including across jurisdictions where the Board may designate the authority to order transfers; transfers may occur at any stage and notices need not be re-issued. Assessees must be given a reasonable opportunity to be heard 'wherever it is possible to do so' and reasons for transfer must be recorded, but no hearing is required for transfers between officers in the same city/locality/place. The enacted section consolidates the temporal scope of 'case' into one sentence, adds the phrase 'in this behalf' for Board notifications and corrects a typographical error-drafting refinements that clarify but do not materially change substantive coverage; administrative record-keeping and reasoned orders remain key compliance risks.
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