71 (1) The Commissioner or subject to general control of the Commissioner a Special Commissioner or an Additional Commissioner posted in the office of the Commissioner, may transfer any case or class of cases at any stage from one assessing authority to another assessing authority or to any officer subordinate to him.

(2) The Additional Commissioner or Joint Commissioner (Executive) may, subject to the general control of the Commissioner, also transfer any case or class of cases at any stage from one assessing authority to another assessing authority within his zone or, as the case may be, within his region.

(3) (a) The Commissioner may, before the commencement of the hearing of an appeal, either suo moto or on the application of the appellant, transfer any case or class of cases from one Additional Commissioner (Appeals) to another Additional Commissioner (Appeals) or from one Joint Commissioner (Appeals) to another Joint Commissioner (Appeals) or an Additional Commissioner (Appeals). (b) The President of the Tribunal may, at any stage after the commencement of the hearing of an appeal, on an application made by the appellant or the Commissioner, transfer any case or class of cases from one Additional Commissioner (Appeals) to another Additional Commissioner (Appeals) and from one Joint Commissioner (Appeals) to another Joint Commissioner (Appeals) or to an Additional Commissioner (Appeals)

Explanation 1: Unless otherwise directed, the officer, to whom a case is transferred under sub-rule (1) or sub-rule (2),  shall have `such powers as the officer from whom the case was transferred had, and he may proceed from the stage at which the case was so transferred.

Explanation 2: For the purposes of this rule, hearing shall be deemed to have commenced on the issue of notice referred to in sub-rule (2) of rule 63.

(4) The Commissioner may transfer any case or class of cases at any stage of proceeding from an officer authorized under section 56 to any other such officer.