Change of incumbent of an office
(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––