Procedure for transfer of cases on completion of investigation.

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..... e Board in case the transfer involves no change of place. However where the proposal involves a change of place, the Board is required to give a hearing to the assessee. Normally the assessees should have no objection to such transfers but the process of getting the notices served and affording a hearing, if asked for, which has to be gone through takes considerable time. The Board have decided th .....

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