Tribunal cannot transfer pending appeal from one Bench to another Bench in another State: Bombay HC

INCOME-TAX : When an appeal or a bunch of appeals are being heard by a Bench of the Tribunal in one State, an order on the administrative side can not be passed by the President transferring a live appeal from one Bench to another Bench that too in a different State outside the headquarters as no such power is discernible in section 255 and reading or conferring such a power would amount to interference in a judicial proceeding of the Tribunal.

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