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.
Section 116 Income-tax authorities
Section 117 Appointment of income-tax authorities
Section 118 Control of income-tax authorities
Section 119 Instructions to subordinate authorities
Section 120 Jurisdiction of income-tax authorities
Section 124 Jurisdiction of Assessing Officers
Section 127 Power to transfer cases
Section 129 Change of incumbent of an office
Section 131 Power regarding discovery, production of evidence, etc
Section 132 Search and seizure