Power to transfer proceedings

(1) The Commissioner may by order in writing,- (i) transfer any proceeding or proceedings under this Act relating to any person or assessee or class of assessees pending before a prescribed authority to another prescribed authority or to himself, or (i) specify any one of the prescribed authorities which shall deal with any proceeding or proceedings relating to any person or assessee or class of assessees. (2) Where any proceeding is transferred to a prescribed authority under sub-section (1) of this section, such prescribed authority may deal with the proceeding either de novo or from the stage at which it was transferred.