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Acts
Gift-Tax Act, 1958

Gift-Tax Act, 1958

Section - 7B - Power to transfer cases

Power to transfer cases.

7B. ⁹²[***]

92. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to its omission, it was substituted for original section 7A by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967 and was also amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. At relevant time it stood as under :

-

'Power to transfer cases.-(1) The Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more of the following officers subordinate to him, namely:-

(a)	-	any Gift-tax Officer or Gift-tax Officers ;
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