28[Power
to transfer cases.29
30127. (1) The
Director General or Chief Commissioner or 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
case31 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) also subordinate to him.
(2) Where the Assessing Officer or Assessing Officers
from whom the case is to be transferred and the Assessing Officer or Assessing
Officers to whom the case is to be transferred are not subordinate to the same
Director General or Chief Commissioner or Commissioner,—
(a) where the Directors General or Chief
Commissioners or Commissioners to whom such Assessing Officers are subordinate
are in agreement, then the Director General or Chief Commissioner or
Commissioner from whose jurisdiction the case is to be transferred 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,
pass the order;
(b) where the Directors General or Chief
Commissioners or Commissioners aforesaid are not in agreement, the order
transferring the case may, similarly, be passed by the Board or any such
Director General or Chief Commissioner or Commissioner as the Board may, by
notification in the Official Gazette, authorise in this behalf.
(3) Nothing in sub-section (1) or sub-section (2)
shall be deemed to require any such opportunity 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.
(4) The transfer of a case under sub-section (1) or
sub-section (2) may be made at any stage32
of the proceedings, and shall not render necessary the re-issue of any notice
already issued by the Assessing Officer or Assessing Officers from whom the
case is transferred.
Explanation.—In section 120 and this section, the word “case”, in
relation to any person whose name is specified in any order or direction issued
thereunder, means all proceedings under this Act32 in respect of any year which may be
pending on the date of such order or direction or which may have been completed
on or before such date, and includes also all proceedings under this Act which
may be commenced after the date of such order or direction in respect of any
year.]