Power of Chairman to transfer cases from one Bench to another.

245BC. On the application of the assessee or the Principal Chief Commissioner or Chief Commissioner or 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.

¹[Provided that the provisions of this section shall not apply on or after the 1st day of February, 2021]

Note-

1. Inserted by Finance Act, 2021 dated 28.03.2021 w.e.f  01.02.2021