Change of incumbent of an office

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–– (a) the previous proceeding or any part thereof be reopened; or (b) he be reheard before any order of assessment is passed against him.