[1][[2]127. Power to transfer cases.

(1) The [3][Principal Director General or Director General] or [4][Principal Chief Commissioner or Chief Commissioner] or [5][Principal Commissioner or Commissioner] may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him.

(2) Where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to the same [6][Principal Director General or Director General] or [7][Principal Chief Commissioner or Chief Commissioner] or [8][Principal Commissioner or Commissioner],

(a) where the [9][Principal Directors General or Directors General] or [10][Principal Chief Commissioners or Chief Commissioners] or [11][Principal Commissioners or Commissioners] to whom such Assessing Officers are subordinate are in agreement, then the [12][Principal Director General or Director General] or [13][Principal Chief Commissioner or Chief Commissioner] or [14][Principal Commissioner or Commissioner] from whose jurisdiction the case is to be transferred may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, pass the order;