https://www.taxtmi.com/acts?id=19862 A succeeding tax authority must continue proceedings from the stage left by its predecessor and carry forward the procedural position attained. The assessee may be given an opportunity of being heard if he requests it in writing, and such a hearing should occur before any order is passed by the successor authority. en-us Fri, 03 Jul 2015 18:00:53 +0530 Thu, 17 Oct 2024 15:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19862 A succeeding tax authority must continue proceedings from the stage left by its predecessor and carry forward the procedural position attained. The assessee may be given an opportunity of being heard if he requests it in writing, and such a hearing should occur before any order is passed by the successor authority. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:00:53 +0530 https://www.taxtmi.com/acts?id=19862