Amendment status not verified — confirm the current text below against the official source.
Power to transfer proceedings - The Commissioner may, after giving the persons a reasonable opportunity of being heard, wherever it is possible so lo do, and after recording his reason for doing so, by order in writing transfer any proceedings or class of proceedings under any provision of this Act, from himself to any other officer, and he may likewise transfer any such proceedings (including a proceeding pending with any officer or already transferred under this section) from any officer to any other officer or to himself Explanation: la this section, the word "proceedings" in relation to any assessee concerned is specified in anv order issued thereunder means all proceedings under this Act in respect of any year. which may be pending on the date of such order or which may have been completed on or before sucb date, aud includes also all proceedings under this Act which may be commenced after the date of such order in respect of an~ year l.Il relation to such assessee.