§ 244
Chapter XIV — Tax Administration
Commissioner. Change of incumbent of an office
Income-tax Act, 2025
If an income-tax authority stops exercising jurisdiction over a proceeding, another authority can take over and continue from where the previous one left off. Before this happens, the taxpayer can request that the previous proceeding be reopened or that they be reheard before an assessment order is made. This ensures a smooth transition and allows the taxpayer to have their concerns addressed.
📜 Official text of the section +
244. (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.
Faceless jurisdiction of income-tax authorities.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.