Section 39 of The Wealth-tax Act, 1957 View Chapter 8

Effect of transfer of authorities on pending proceedings


   Whenever in respect of any proceeding under this Act any wealth-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:

   1[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.]

1Added by Act 46 of 1964, s. 37 (w.e.f. 1-4-1965).