https://www.taxtmi.com/caselaws?id=36425 Section 129 permits a successor income-tax to continue a proceeding from the stage left by a predecessor, but the assessee retains the right to a reopening or rehearing before continuation. In penalty matters, the statutory requirement of a reasonable opportunity of being heard under section 274 must be strictly observed. The article states that where the successor officer continued the penalty proceeding without specifically informing the assessee and without granting a fresh hearing, the continuation and penalty order were unsustainable. en-us Tue, 19 Aug 1980 00:00:00 +0530 Mon, 22 Mar 2010 12:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36425 Section 129 permits a successor income-tax to continue a proceeding from the stage left by a predecessor, but the assessee retains the right to a reopening or rehearing before continuation. In penalty matters, the statutory requirement of a reasonable opportunity of being heard under section 274 must be strictly observed. The article states that where the successor officer continued the penalty proceeding without specifically informing the assessee and without granting a fresh hearing, the continuation and penalty order were unsustainable. Case-Laws Income Tax Tue, 19 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36425