In force · As amended up to 2026-08
7. Change of incumbent. —(1) The tax authority who succeeds another authority as a result of change in jurisdiction or for any other reason, shall continue the proceedings from the stage at which it was left by his predecessor.
(2) The assessee in such a case may be given an opportunity of being heard, if he so requests in writing, before passing any order in his case.
Source: India Code