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Report No. 12

132. Transfer of case from one Income-tax Officer to another.-

(1) The Commissioner may, for reasons to be recorded in writing, transfer any case from one Income-tax Officer subordinate to him to another also subordinate to him, and the Central Board of Revenue may, for reasons to be so recorded, transfer any case from any Income-tax Officer to any other.

[Section 5(7), main para., earlier part].

(2) The Commissioner or the Central Board of Revenue, as the case may be, shall, before passing any order under sub-section (1), give the assessee a reasonable opportunity of being heard in respect of the proposed transfer.

(3) The Commissioner or the Central Board of Revenue, as the case may be, may, in special cases and for reasons to be recorded in writing, dispense with the giving of such opportunity as is referred to in sub-section (2), but the assessee shall, in every such case, be entitled to make a representation to the Commissioner or the Central Board of Revenue, as the case may be, against the order of transfer within one month of the date on which he comes to know of the order.

(4) Transfer of a case under sub-section (1) may be made at any stage of the proceedings, and shall not render necessary the re-issue of any notice already issued by the Income-tax Officer from whom the case is transferred.

[Section 5(7A), main para., latter part]

Explanation.- In this section, "case", in relation to any person whose name is specified in the order of the transfer, means all proceedings under this Act in respect of any year (including a past year) which may be pending on the date of the transfer, and includes all proceedings under this Act which may in respect of any year (including a past or a future year) be commenced after the date of the transfer.......

[Section 5(7A), Expin.]



Income-Tax Act, 1922 Back




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