Power to transfer cases

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..... a case from any Assessing Officer subordinate to him to any Assessing Officer subordinate to any other Chief Commissioner, if there is agreement with the other Chief Commissioner. (3) The Board, or the Chief Commissioner as may be authorised by the Board, may pass the order transferring out a case from any Assessing Officer subordinate to a Chief Commissioner to any Assessing Officer subordiante t .....

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