Transfer of authority allows successor tax authority to continue proceedings, subject to taxpayer's demand for reopening or rehearing. A successor wealth-tax authority may continue a pending proceeding from the stage left by its predecessor, exercising the same jurisdiction, but the assessee may demand that the previous proceeding or any part be reopened or that the assessee 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.
Transfer of authority allows successor tax authority to continue proceedings, subject to taxpayer's demand for reopening or rehearing.
A successor wealth-tax authority may continue a pending proceeding from the stage left by its predecessor, exercising the same jurisdiction, but the assessee may demand that the previous proceeding or any part be reopened or that the assessee be reheard before continuation or before any assessment order is passed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.