Change of incumbent: tax authority succession preserves continuity of proceedings; assessee may request a hearing before order. The succeeding income tax authority must continue proceedings from the stage left by the predecessor, preserving continuity when jurisdiction or other reasons cause succession; the assessee may be given an opportunity to be heard if requested before any order is passed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Change of incumbent: tax authority succession preserves continuity of proceedings; assessee may request a hearing before order.
The succeeding income tax authority must continue proceedings from the stage left by the predecessor, preserving continuity when jurisdiction or other reasons cause succession; the assessee may be given an opportunity to be heard if requested before any order is passed.
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