Change of incumbent requires successor tax authority to continue proceedings; taxpayer may demand a hearing before any order. A successor income tax authority must continue a pending proceeding from the stage left by the predecessor, and the assessee may demand an opportunity to ... Summary
Change of incumbent requires successor tax authority to continue proceedings; taxpayer may demand a hearing before any order.
A successor income tax authority must continue a pending proceeding from the stage left by the predecessor, and the assessee may demand an opportunity to be heard before any order is passed in the case.
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