Power to transfer cases

The specified income-tax authority may transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) subordinate to him.

If the Assessing Officer or Assessing Officers, from whom the case is to 35 be transferred and the Assessing Officer or Assessing Officers, to whom the case is be transferred are not subordinate to the same specified income-tax authority, and the concerned specified income-tax authorities–– (a) are in agreement, then the specified income-tax authority from whose jurisdiction the case is to be transferred may pass the order; 40 (b) are not in agreement, the order transferring the case may be passed by the Board or any such specified income-tax authority as the Board may, by notification, specify.

The order of transfer under sub-section (1) or (2) may be passed by the specified income-tax authority after giving the assessee a reasonable opportunity of 45 being heard wherever it is possible to do so and after recording his reasons therefor.

Nothing in sub-section (1) or (2) or (3) shall be considered to require any opportunity of being heard to be given, where the transfer is from any Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) and the offices of all such officers are situated in the same city, locality or place.