(5)The Commissioner may, by order in writing:(a)transfer any case or cases relating to any assessee or class of assessees pending before an Assessing Authority to another Assessing Authority having jurisdiction to deal with such case or cases; or(b)specify one of the assessing authorities having jurisdiction over an area, which shall deal with any case or cases relating to any assessee or class of assesses.Where any case is transferred to an Assessing Authority under clause (a) of subsection (5), such Assessing Authority may deal with the case either de novo or from the stage at which it was transferred.
