https://www.taxtmi.com/caselaws?id=36425 Successor income-tax authorities may continue proceedings from the stage reached by their predecessors under section 129, but an assessee must receive specific notice of that continuation and retain the right to seek reopening or rehearing. In penalty proceedings, the reasonable opportunity of hearing required by section 274 remains mandatory and is not displaced by succession of office. A predecessor's notice does not permit a successor to impose penalty without a fresh hearing where the assessee lacked notice of the change and did not respond. Penalty orders made without these safeguards are 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 Successor income-tax authorities may continue proceedings from the stage reached by their predecessors under section 129, but an assessee must receive specific notice of that continuation and retain the right to seek reopening or rehearing. In penalty proceedings, the reasonable opportunity of hearing required by section 274 remains mandatory and is not displaced by succession of office. A predecessor's notice does not permit a successor to impose penalty without a fresh hearing where the assessee lacked notice of the change and did not respond. Penalty orders made without these safeguards are unsustainable. Case-Laws Income Tax Tue, 19 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36425