Income-tax Act, 1961 · Chapter XIX: A · Settlement of cases
Section 245BC: Power of Chairman to transfer cases from one Bench to another
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
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.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 245BC
No Supreme Court judgment in our database cites this section yet.