Income-tax Act, 2025 · Part A — Authorities, jurisdiction and functions

Section 244Change of incumbent of an office

Income-tax Act, 2025 (30 of 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.

(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.

Referenced by

§ 245(1)

§ 245(1)(d)

§ 286(3)

§ 296(7)

§ 296(7)(c)

§ 298(6)

§ 298(6)(a)

§ 377(6)

§ 377(6)(a)

§ 378(8)

§ 378(8)(a)

§ 472(5)

§ 472(5)(a)

Rule 243 Reporting requirements for transaction of crypto-asset under section 509