Mera Samvidhaan All of Income-tax Act, 1961

Chapter XIX-A · Settlement of cases

245BCPower of Chairman to transfer cases from one Bench to another.

Section 245BC · Chapter XIX-A · page 846 of the Act

On the application of the assessee or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner and after notice to them, and after hearing such of them as he 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:

Provided that the provisions of this section shall not apply on or after the 1st day of February, 2021.

Section 245BC of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.