Change of incumbent: successor tax authority may continue proceedings, assessee may request reopening or rehearing. When an income-tax authority is succeeded by another exercising jurisdiction, the successor may continue the proceeding from where the predecessor left off; before such continuation the assessee may demand reopening of the prior proceeding or a rehearing 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: successor tax authority may continue proceedings, assessee may request reopening or rehearing.
When an income-tax authority is succeeded by another exercising jurisdiction, the successor may continue the proceeding from where the predecessor left off; before such continuation the assessee may demand reopening of the prior proceeding or a rehearing before any assessment order is passed.
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