Change of incumbent of an office
Change of incumbent of an office.
244. (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. |