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 ... Summary
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.
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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