Power to transfer proceedings

Power to transfer proceedings.—(1) The Commissioner may, after giving the parties a reasonable opportunity of being heard, wherever it is possible to do so, and after recording his reasons for doing so, by order, transfer any proceeding or class of proceedings under any provision of this Act, from himself to any other officer, and he may likewise transfer any such proceeding (including a proceeding already transferred under this sub-section) from any such officer to any other officer or to any officer not below the rank of a Deputy Commissioner concerned or to himself.

1. (2) The Commissioner may direct that such transfer shall be subject to such conditions/restrictions as he may deem fit to impose.
2. (3) Where any proceeding is transferred under sub-section (1), the officer to whom the proceeding is transferred may proceed to dispose of it as if it had been initiated by him and the proceeding may be continued from the stage at which it was left.
3. (4) The power of transfer under sub-section
4. (1) shall not be exercised so as to prejudice the rights of the assessee or the dealer.