Section 22BC:
Power of Chairman to transfer cases from one Bench to another.
1[22BC. Power of Chairman to transfer cases from one Bench to another.--On the application of
the assessee or the 2[Chief Commissioner or Commissioner] and after notice to them, and after hearing
such of them as 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.]
Notes:
1. Ins. by Act 41 of 1975, s. 93 (w.e.f. 1-4-1976).
2. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).