245BC Income Tax Act - Power of Chairman to transfer cases from one Bench to another

Section 245bc of Income Tax Act 1961 - Power of Chairman to transfer cases from one Bench to another

1 On the application of the assessee or the 2 3 Principal Chief Commissioner or Chief Commissioner or 4 Principal Commissioner or Commissioner and after notice to them, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the Chairman may transfer any case pending before one Bench, for disposal, to another Bench.

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1. Ins. by Act 11 of 1987, s. 59 (w.e.f. 1-6-1987)
2. Subs. by Act 4 of 1988, s. 2 for "Commissioner" (w.e.f. 1-4-1988).
3. Subs. by Act 25 of 2014, s. 4 for "Chief Commissioner" (w.e.f. 1-6-2013).