Amendment status not verified — confirm the current text below against the official source.
Power to transfer proceedings.— The Commissioner may, after giving the parties concerned an oppor tunity of being heard, whereever it is possible to do so, and after record ing his reason for doing so by order in writing transfer any proceedings or class of proceedings under 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 : Provided that nothing in this section shall be deemed to require any such opportunity to be given where the transfer is from any officer to any officer and the offices of both are situated in the same city, locality, or place. Explanation.— In this section, the word “Proceedings” in relation to any assessee whose name is specified in any order issued there under, means ail pro ceeding under this Act in respect of any year, which may be pending on the date of such order and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year in relation to such assessee.