Power to transfer cases.
132. (1) The Chief Commissioner or, as the case may be, the Commissioner may by an order transfer a case from any Assessing Officer to any other Assessing Officer who are subordinate to him.
(2) The Chief Commissioner may by an order transfer a case from any Assessing Officer subordinate to him to any Assessing Officer subordinate to any other Chief Commissioner, if both the Chief Commissioners are in agreement with such transfer.
(3) The Board, or the Chief Commissioner as may be authorised by the Board, may by an order transfer a case from any Assessing Officer subordinate to a Chief Commissioner to any Assessing Officer subordinate to any other Chief Commissioner, if the Chief Commissioners are not in agreement with such transfer.
(4) Any order under this section shall be passed after giving the person, whose case is being transferred, as far as possible an opportunity of being heard in the matter and after recording the reasons for such transfer.
(5) The provisions of sub-section (4) shall not apply 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 section may be made at any stage of the proceedings, and it shall not be necessary to reissue any notice already issued by the transferor Assessing Officer.
(7) In this Chapter, the expression "case" in relation to any person whose name is specified in any order or direction issued under relevant provisions, means all proceedings under this Code in respect of any year which -
(i) may be pending on the date of such order or direction;
(ii) may have been completed on or before such date; or
(iii) may be commenced after such date.
