Section 245BC:
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 Commissionerand 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.
Notes:
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).