Change of incumbent of an office
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 244(1) of Income Tax Act 2025
(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.
Section 244(2) of Income Tax Act 2025
(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.