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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]

Income-Tax Act, 1922 Back

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