Section 15(2)(b) in The West Bengal Taxation Tribunal Act, 1987.
(b)the Tribunal, on receipt of such records, proceed to deal with such case or application, so far as may be, as in the same manner as provided in section 7 or section 8, as the case may be, from the stage which was reached before such transfer or from any earlier stage or de novo as the Tribunal may deem fit.