Section 243
Section 243: power to transfer cases
Section 243 allows a case to be moved from one Assessing Officer to another - whether within the same authority's control or across different authorities - and sets out when the taxpayer must be given a hearing before that happens.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Transfer within and across authorities
A specified income-tax authority may transfer a case from one or more Assessing Officers subordinate to him to any other Assessing Officer(s) also subordinate to him, with or without concurrent jurisdiction.
Where the transferring and receiving Assessing Officers are not subordinate to the same specified authority, the authorities involved may pass the transfer order if they agree; if they disagree, the Board (or an authority the Board notifies) may pass the order.
Hearing requirement
A transfer order is generally passed only after giving the assessee a reasonable opportunity of being heard, and after recording reasons - wherever it is possible to do so.
No hearing is required, however, where the transfer is between Assessing Officers whose offices are situated in the same city, locality or place.
Timing and effect of transfer
A case may be transferred at any stage of the proceedings, and it is not necessary to re-issue any notice already issued by the Assessing Officer from whom the case is transferred.
Key definitions
"Case", for a person named in a transfer order, means all proceedings under the Act for any year that are pending on the date of the order, that were completed on or before that date, or that commence afterward in respect of any year.
"Specified income-tax authority" means the Principal Director General or Director General, Principal Chief Commissioner or Chief Commissioner, or Principal Commissioner or Commissioner.
Frequently asked questions
Does a taxpayer always get a hearing before their case is transferred?
Generally yes, but not if the transfer is between Assessing Officers whose offices are in the same city, locality or place.
Does transferring a case mean notices already issued have to be reissued?
No - Section 243(5) says it is not necessary to re-issue any notice already issued by the Assessing Officer from whom the case is transferred.
Related sections
Want this applied to your actual filing, not just explained?
Talk to our tax team if your case has been transferred to a new officerLast updated 9 September 2026