Income Tax Act, 2025
Section 7: Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 12013).
7. Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 12013).
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Assessing Officers are subordinate are in agreement, then the 1[Principal Director General or Director
General] or 2[Principal Chief Commissioner or Chief Commissioner] or 3[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;
(b) where the 1[Principal Directors General or Directors General] or 2[Principal Chief
Commissioner or Chief Commissioner] or 3[Principal Commissioner or Commissioner] aforesaid are
not in agreement, the order transferring the case may, similarly, be passed by the Board or any
such 1[Principal Director General or Director General] or 2[Principal Chief Commissioner or Chief
Commissioner] or 3[Principal Commissioner or Commissioner] as the Board may, by notification in
the Official Gazette, authorise in this behalf.
(3) Nothing in sub-section (1) or sub-section (2) shall be deemed to require any such opportunity to
be given where the transfer is from any Assessing Officer or Assessing Officers (whether with or without
concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without
concurrent jurisdiction) 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 made at any stage of the
proceedings, and shall not render necessary the re-issue of any notice already issued by the Assessing
Officer or Assessing Officers from whom the case is transferred.]
Explanation.—In section 120 and this section, the word “case”, in relation to any person whose name
is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of
any year which may be pending on the date of such order or direction or which may have been completed
on or before such date, and includes also all proceedings under this Act which may be commenced after
the date of such order or direction in respect of any year.
[128. Functions of Inspectors of Income-tax.] Omitted by the Direct Tax Laws (Amendment) Act,
1987 (4 of 1988), s. 33 (w.e.f. 11988).
129. Change of incumbent of an office.—Whenever in respect of any proceeding under this Act an
income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises
jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which
the proceeding was left by his predecessor:
Provided that the assessee concerned may demand that before the proceeding is so continued the
previous proceeding or any part thereof be reopened or that before any order of assessment is passed
against him, he be reheard.
[130. Commissioner competent to perform any function or functions.]Omitted by the Direct Tax
Laws (Amendment) Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988).
[130A. Income-tax Officer competent to perform any function or functions.]Omitted by the
Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988). Original section was
inserted by the Finance (No. 2) Act, 1967 (20 of 1967), s. 27 (w.e.f. 11967).
where the 1[Principal Directors General or Directors General] or 2[Principal Chief
Commissioner or Chief Commissioner] or 3[Principal Commissioner or Commissioner] aforesaid are
not in agreement, the order transferring the case may, similarly, be passed by the Board or any
such 1[Principal Director General or Director General] or 2[Principal Chief Commissioner or Chief
Commissioner] or 3[Principal Commissioner or Commissioner] as the Board may, by notification in
the Official Gazette, authorise in this behalf.
Nothing in sub-section
or sub-section
shall be deemed to require any such opportunity to
be given where the transfer is from any Assessing Officer or Assessing Officers (whether with or without
concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without
concurrent jurisdiction) and the offices of all such officers are situated in the same city, locality or place.
The transfer of a case under sub-section
or sub-section
may be made at any stage of the
proceedings, and shall not render necessary the re-issue of any notice already issued by the Assessing
Officer or Assessing Officers from whom the case is transferred.]
Explanation.—In section 120 and this section, the word “case”, in relation to any person whose name
is specified in any order or direction issued thereunder, means all proceedings under this Act in respect of
any year which may be pending on the date of such order or direction or which may have been completed
on or before such date, and includes also all proceedings under this Act which may be commenced after
the date of such order or direction in respect of any year.
[128. Functions of Inspectors of Income-tax.] Omitted by the Direct Tax Laws
Act,
1987 (4 of 1988), s. 33 (w.e.f. 11988).
129. Change of incumbent of an office.—Whenever in respect of any proceeding under this Act an
income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises
jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which
the proceeding was left by his predecessor:
Provided that the assessee concerned may demand that before the proceeding is so continued the
previous proceeding or any part thereof be reopened or that before any order of assessment is passed
against him, he be reheard.
[130. Commissioner competent to perform any function or functions.]Omitted by the Direct Tax
Laws
Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988).
[130A. Income-tax Officer competent to perform any function or functions.]Omitted by the
Direct Tax Laws
Act, 1987 (4 of 1988), s. 33 (w.e.f. 11988). Original section was
inserted by the Finance (No. 2) Act, 1967 (20 of 1967), s. 27 (w.e.f. 11967).