Section-244 : Change of incumbent of an office

1. Section-244 as per act

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––
   
   
   1. the previous proceeding or any part thereof be reopened; or
   2. he be reheard before any order of assessment is passed against him.

2. Help and useful links for Section-244

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service (DIY) Income Tax Filing made Easy
4. How to Handle Income Tax (IT) Department Notices?