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Section 244

Change of incumbent of an office

Text as on 16 Jul 2026In force from 1 Apr 2026Official source: prsindia.org ↗ (opens in a new tab)

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#(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.

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