Report No. 12
133. Change of incumbent of an office.-
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 5(7C), main para.]
Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be re-opened or that before any order for assessment is passed against him he be reheard.
[Section 5(7C), 1st proviso]