Section - 22BC - Power of Chairman to transfer cases from one Bench to another
53[Power of Chairman to transfer cases from one Bench to another.22BC. On the application of the assessee or the 54[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.]
53. Inserted by the Finance Act, 1987, w.e.f. 1-6-1987.
54. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
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