22BC. Power of Chairman to transfer cases from one Bench to another.
1[2[22BC. Power of Chairman to transfer cases from one Bench to another.—On the application of the assessee or the 3[Chief Commissioner or Commissioner] and after notice to them, and after hearing such of them as 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. Chapter VA (Containing sections 22A to 22M) ins. by Act 41 of 1975, sec. 93 (w.e.f. 1-4-1976).
2. Ins. by Act 11 of 1987, sec. 79 (w.e.f. 1-6-1987). 3. Subs. by Act 4 of 1988, sec. 127, for “Commissioner” (w.e.f. 1-4-1988).