section 244
Change of incumbent of an office
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XIV Tax administration
Statutory text
- (1) Whenever, in respect of any proceeding under this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor.
- (2) Before the proceeding referred to in sub-section (1) is so continued, the assessee concerned may demand that––
- (a) the previous proceeding or any part thereof be reopened; or
- (b) he be reheard before any order of assessment is passed against him.
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