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129. 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 :
Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard. |
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Tax Consulting
We offer comprehensive Tax Consulting systems maintained by trained accounting professionals. This local service coul...
Due Diligence
Investors, bankers and acquirers rely on Due Diligence as a standard of care during Mergers and ...
Taxation Services
We offer comprehensive Taxation Services systems maintained by trained accounting professionals. This local service could be...