Section-244: Change of incumbent of an office

Section-244 : Change of incumbent of an office

Section-244 provides for the jurisdiction of the succeeding income-tax authority to continue with any proceeding from the stage at which his predecessor has left. Learn to understand the section-244 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-244 as per act

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.
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.