Tax authority succession preserves ongoing proceedings; assessee may request a hearing in writing before further orders. A succeeding tax authority must continue proceedings from the stage left by its predecessor and carry forward the procedural position attained. The assessee may be given an opportunity of being heard if he requests it in writing, and such a hearing should occur before any order is passed by the successor authority.
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.
Tax authority succession preserves ongoing proceedings; assessee may request a hearing in writing before further orders.
A succeeding tax authority must continue proceedings from the stage left by its predecessor and carry forward the procedural position attained. The assessee may be given an opportunity of being heard if he requests it in writing, and such a hearing should occur before any order is passed by the successor authority.
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