Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Change of incumbent of an office allows successor to continue proceedings, subject to assessee's right to reopening or rehearing. A succeeding income-tax authority who has and exercises jurisdiction may continue a proceeding from the stage left by the predecessor; however, the assessee may demand that the previous proceeding or any part be reopened or that he be reheard before continuation or before any assessment 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 of an office allows successor to continue proceedings, subject to assessee's right to reopening or rehearing.
A succeeding income-tax authority who has and exercises jurisdiction may continue a proceeding from the stage left by the predecessor; however, the assessee may demand that the previous proceeding or any part be reopened or that he be reheard before continuation or before any assessment order is passed.
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