Section 244 — Change of incumbent of an office
Old Act equivalent: Section 129 of IT Act 1961 Sub-part: A—Authorities, jurisdiction and functions
Statutory Text
- (1) Whenever, in respect of any proceeding under this Act, an income-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises jurisdiction, the income-tax authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor. (2) Before the proceeding referred to in sub-section (1) is so continued, the assessee concerned may demand that––
(a) the previous proceeding or any part thereof be reopened; or
(b) he be reheard before any order of assessment is passed against him. Faceless jurisdiction of income-tax authorities.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Income-tax authorities and pending proceedings.
- Conditions: Successor may continue proceedings from where predecessor left off.
- Time limits: None.
- Monetary limits: None.
- Exceptions: Assessee may demand prior proceedings be reopened; authority has discretion.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.