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<h1>Successor Tax Authorities Can Continue Proceedings from Prior Stage, Allowing Taxpayers to Request Rehearing Under Clause 244</h1> A legal provision in the Income Tax Bill, 2025 addresses procedural continuity when tax authorities change. Clause 244 enables a successor tax authority to continue proceedings from the stage left by a predecessor, while providing the assessee an opportunity to demand reopening or rehearing before an assessment order. The provision ensures administrative efficiency and protects taxpayer rights by maintaining procedural fairness during jurisdictional transitions.