Succession in tax assessments deemed on successor during pendency, ensuring ongoing assessment proceedings bind the successor. The amendment to section 170 adds that where there is succession, any assessment, reassessment or other proceedings made or initiated on the predecessor during the period of succession shall be deemed to have been made or initiated on the successor and all provisions of the Act shall apply accordingly. 'Pendency' is defined as beginning from filing of an application for succession before a High Court or tribunal or the admission of corporate insolvency resolution and ending when the relevant order is received by the Principal Commissioner or Commissioner.