Change of incumbent of an office: successor may continue proceedings but assessee can demand reopening or rehearing.

Clause 244 provides that when an income-tax authority ceases to exercise jurisdiction and is succeeded by another, the successor may continue the proceeding from the stage left by the predecessor, and before such continuation the assessee may demand that the previous proceeding or any part thereof be reopened or that the assessee be reheard before any assessment order is passed.

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