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    <title>Effect of transfer of authorities on pending proceedings</title>
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    <description>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.</description>
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      <description>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.</description>
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