https://www.taxtmi.com/caselaws?id=59027 Penalty proceedings continued by a successor income-tax authority were held unsustainable where the assessee was not informed of the change in jurisdiction and was not given an opportunity to seek a hearing before continuation under section 129. The proviso to section 129 permits a successor to proceed from the stage reached by the predecessor, but preserves the assessee's statutory right to demand a hearing. Because the record did not show prior intimation of the transfer of proceedings, that safeguard was denied and the penalty orders were vitiated. en-us Tue, 04 Oct 1983 00:00:00 +0530 Thu, 23 Dec 2010 16:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59027 Penalty proceedings continued by a successor income-tax authority were held unsustainable where the assessee was not informed of the change in jurisdiction and was not given an opportunity to seek a hearing before continuation under section 129. The proviso to section 129 permits a successor to proceed from the stage reached by the predecessor, but preserves the assessee's statutory right to demand a hearing. Because the record did not show prior intimation of the transfer of proceedings, that safeguard was denied and the penalty orders were vitiated. Case-Laws Income Tax Tue, 04 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59027