Section 245BC: Power of Chairman to transfer cases from one Bench to another

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Power of Chairman to transfer cases from one Bench to another.

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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	245BC
Marginal note	Power of Chairman to transfer cases from one Bench to another
Jurisdiction	Central
Status	Repealed

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