Power to transfer cases
136. (1) The Chief Commissioner or Commissioner may transfer a case from any Assessing Officer subordinate to him to any other Assessing Officer subordinate to him,
(2) The Chief Commissioner may pass an order transfering out a case from any Assessing Officer subordinate to him to any Assessing Officer subordinate to any other Chief Commissioner, if there is agreement with the other Chief Commissioner.
(3) The Board, or the Chief Commissioner as may be authorised by the Board, may pass the order transferring out a case from any Assessing Officer subordinate to a Chief Commissioner to any Assessing Officer subordiante to any other Chief Commissioner, if there is no agreement between the Chief Commissioners.
(4) Any order under this section shall be passed after giving the person, whose case is being transferred, an opportunity of being heard in the matter, wherever it is possible to do so, and after recording the reasons for the transfer.
(5) However, it shall not be necessary to provide an opportunity of being heard in the matter, if the case is being transferred from an Assessing Officer to another Assessing Officer located in the same city.
(6) The transfer of a case under this sectiion may be made at any stage of the proceedings, and it shall not be necessary to re-issue any notice already issued by the transferor Assessing Officer.
