https://www.taxtmi.com/caselaws?id=39062 A successor income-tax authority may continue a pending proceeding from the stage reached by the predecessor under section 5(7C) of the Indian Income-tax Act, 1922, unless the assessee, before such continuation, specifically demands reopening of the earlier proceeding or a fresh rehearing under the proviso. On the facts, no such demand was made: the assessee did not appear on the notified date, did not seek rehearing, and did not assert any prior request for reopening in the reference proceedings. The succeeding Commissioner could therefore validly proceed and pass the order under section 33B, and the challenge to his jurisdiction failed. en-us Fri, 18 Sep 1970 00:00:00 +0530 Mon, 12 Apr 2010 12:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39062 A successor income-tax authority may continue a pending proceeding from the stage reached by the predecessor under section 5(7C) of the Indian Income-tax Act, 1922, unless the assessee, before such continuation, specifically demands reopening of the earlier proceeding or a fresh rehearing under the proviso. On the facts, no such demand was made: the assessee did not appear on the notified date, did not seek rehearing, and did not assert any prior request for reopening in the reference proceedings. The succeeding Commissioner could therefore validly proceed and pass the order under section 33B, and the challenge to his jurisdiction failed. Case-Laws Income Tax Fri, 18 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39062