Succession of tax authority jurisdiction allows successor to continue proceedings, with assessee entitled to demand reopening or rehearing. Successor income-tax authorities may continue pending proceedings from the stage left by their predecessors where the successor has and exercises jurisdiction; before the successor finalizes any assessment, the assessee may demand that the prior proceeding or any part be reopened or that the assessee be reheard prior to any assessment order.
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.
Succession of tax authority jurisdiction allows successor to continue proceedings, with assessee entitled to demand reopening or rehearing.
Successor income-tax authorities may continue pending proceedings from the stage left by their predecessors where the successor has and exercises jurisdiction; before the successor finalizes any assessment, the assessee may demand that the prior proceeding or any part be reopened or that the assessee be reheard prior to any assessment order.
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