India - Income Tax Act 2010 - Saarc

S. 129 I.T. ACT, 1961 1.616(a) where the Directors General or Chief Commissioners or Commissionersto whom such Assessing Officers are subordinate are inagreement, then the Director General or Chief Commissioner orCommissioner from whose jurisdiction the case is to be transferredmay, after giving the assessee a reasonable opportunity of beingheard in the matter, wherever it is possible to do so, and afterrecording his reasons for doing so, pass the order;(b) where the Directors General or Chief Commissioners or Commissionersaforesaid are not in agreement, the order transferring the casemay, similarly, be passed by the Board or any such Director Generalor Chief Commissioner or Commissioner as the Board may, bynotification in the Official Gazette, authorise in this behalf.(3) Nothing in sub-section (1) or sub-section (2) shall be deemed to require anysuch opportunity to be given where the transfer is from any Assessing Officer orAssessing Officers (whether with or without concurrent jurisdiction) to any otherAssessing Officer or Assessing Officers (whether with or without concurrentjurisdiction) and the offices of all such officers are situated in the same city,locality or place.(4) The transfer of a case under sub-section (1) or sub-section (2) may be madeat any stage 32 of the proceedings, and shall not render necessary the re-issue ofany notice already issued by the Assessing Officer or Assessing Officers fromwhom the case is transferred.Explanation.—In section 120 and this section, the word “case”, in relation to anyperson whose name is specified in any order or direction issued thereunder,means all proceedings under this Act 32 in respect of any year which may bepending on the date of such order or direction or which may have beencompleted on or before such date, and includes also all proceedings under thisAct which may be commenced after the date of such order or direction inrespect of any year.]Functions of Inspectors of Income-tax.128. 33 [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]Change of incumbent of an office.34129. Whenever in respect of any proceeding under this Act an income-taxauthority ceases to exercise jurisdiction and is succeeded by anotherwho has and exercises jurisdiction, the income-tax authority so succeeding maycontinue the proceeding from the stage at which the proceeding was left by hispredecessor :Provided that the assessee concerned may demand that before the proceedingis so continued the previous proceeding or any part thereof be reopened or thatbefore any order of assessment is passed against him, he be reheard.32. For the meaning of terms/expressions “stage” and “all proceedings under this Act”, seeTaxmann’s Direct Taxes Manual, Vol. 3.33. Prior to its omission, section 128 was substituted by the Finance (No. 2) Act, 1967, w.e.f.1-4-1967.34. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.