https://www.taxtmi.com/caselaws?id=39061 Section 5(7C) of the Indian Income-tax Act, 1922 permits a succeeding income-tax authority to continue a pending proceeding from the stage left by the predecessor, while preserving an assessee's right to seek reopening or rehearing. On the facts, the assessee did not clearly request a fresh personal hearing before the successor Commissioner, but sought only a short adjournment to produce further evidence. The challenge on absence of a fresh hearing was also not raised in the same form before the Tribunal. The Court held that the section 33B order was not vitiated by non-compliance with section 5(7C), and the issue was answered in favour of the Revenue. en-us Fri, 16 Aug 1974 00:00:00 +0530 Mon, 12 Apr 2010 12:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39061 Section 5(7C) of the Indian Income-tax Act, 1922 permits a succeeding income-tax authority to continue a pending proceeding from the stage left by the predecessor, while preserving an assessee's right to seek reopening or rehearing. On the facts, the assessee did not clearly request a fresh personal hearing before the successor Commissioner, but sought only a short adjournment to produce further evidence. The challenge on absence of a fresh hearing was also not raised in the same form before the Tribunal. The Court held that the section 33B order was not vitiated by non-compliance with section 5(7C), and the issue was answered in favour of the Revenue. Case-Laws Income Tax Fri, 16 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39061