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SECTION:- 245BC-POWER OF THE CHAIRMAN TO TRANSFER CASES FROM ONE BENCH TO ANOTHER - Income Tax - Ready Reckoner - Income TaxExtract SECTION 245BC - POWER OF THE CHAIRMAN TO TRANSFER CASES FROM ONE BENCH TO ANOTHER The Chairman may, on his own motion or on an application made by the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioners or Commissioners transfer any case pending before one Bench, for disposal, to another Bench. However, where the application is made by the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, an opportunity of being heard must be given to the other party.
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