Income Tax Act — Section 129
Whenever in respect of any proceeding under this Act an income-tax authority ceases to exercise
129. 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 : Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard.
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Faceless jurisdiction of income-tax authorities.
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Judgments citing Section 129
- SRI PRAKASH R BADIGEN, ADVOCATES) v. SRI. AJAY KUMAR, ADVOCATE FOR R3)
- Ramanathan Murugappan v. Deputy Commissioner of Income Tax
- SHIBANI DUTTA v. CIT
- Shri V.K. Modi v. The Director, Enforcement Directorate & Anr
- OD – 16 v. MANISH JAIN
- OD – 15 v. MANISH JAIN
- Jalindar Balkrishna Gole v. The State of Maharashtra
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