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Section 244: Change of incumbent of an office

The Income-tax Act, 2025Central Act · Act 30 of 2025

Change of incumbent of an office.

(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.

Where this provision sits

ActThe Income-tax Act, 2025
Section244
Marginal noteChange of incumbent of an office
JurisdictionCentral
StatusIn force as published by the source

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