On the application of the assessee or the 1[Chief Commissioner or Commissioner]and after notice to them, and after hearing such of them as 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.
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1. Substituted by Act 4 of 1988, Section 127, for Commissioner w.e.f. 1-4-1988.