https://www.taxtmi.com/article/detailed?id=10846 Section 129 permits a successor Assessing Officer to continue proceedings from the stage left by the predecessor, while the assessee may demand reopening of prior steps or rehearing before any assessment order. A subsequent reassessment notice after AO transfer was unnecessary where reasons had already been furnished following the initial notice; the assessment was based on the initial notice and a later notice does not automatically supplant it. en-us Fri, 02 Dec 2022 17:28:49 +0530 Fri, 02 Dec 2022 17:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10846 Section 129 permits a successor Assessing Officer to continue proceedings from the stage left by the predecessor, while the assessee may demand reopening of prior steps or rehearing before any assessment order. A subsequent reassessment notice after AO transfer was unnecessary where reasons had already been furnished following the initial notice; the assessment was based on the initial notice and a later notice does not automatically supplant it. Articles Income Tax Fri, 02 Dec 2022 17:28:49 +0530 https://www.taxtmi.com/article/detailed?id=10846