Change of incumbent of an office
[Section-244 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 244(1) of Income Tax Act 2025
244(1) 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.
Section 244(2) of Income Tax Act 2025
244(2) 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.
FAQs on Section 244 of Income Tax Act 2025
What does Section 244(1) of the Income Tax Act, 2025 deal with?
Section 244(1) deals with situations where an income-tax authority handling a proceeding ceases to exercise jurisdiction and is succeeded by another authority. The successor can continue the proceeding from the stage where the predecessor left it.
Can the new income-tax authority start the proceeding afresh?
No, the new authority must continue from the stage left by the previous officer, unless the assessee exercises the right to reopen or seek a rehearing as per Section 244(2).
What rights does the assessee have under Section 244(2)?
The assessee has the right to demand that either the previous proceedings or any part thereof be reopened, or that he be reheard before any assessment order is passed.
Is the assessee’s consent required to continue the proceedings from the previous stage?
No, consent is not required to continue from the previous stage. However, the assessee may demand a reopening or rehearing before continuation under Section 244(2).
What is meant by “ceases to exercise jurisdiction” in this context?
It refers to situations where an income-tax authority is replaced, either due to transfer, retirement, promotion, or any other administrative reason, and no longer handles the case.
Who qualifies as the “successor” in such proceedings?
A successor is an income-tax authority who now has and exercises jurisdiction over the case and takes over the proceeding from the prior officer.
Is there a time limit within which the assessee must exercise the right under Section 244(2)?
Section 244 does not specify a time limit, but the demand must be made before the new authority passes an assessment order.
Can the new authority ignore the assessee’s demand for reopening or rehearing?
No, if the assessee makes a demand under Section 244(2), the authority is required to comply with it before proceeding further.
Does Section 244 apply to all types of proceedings under the Act?
Yes, Section 244 applies to any proceeding under the Income Tax Act, 2025 where an income-tax authority is succeeded by another.
What is the objective of Section 244?
The provision ensures continuity in proceedings despite administrative changes, while protecting the assessee’s right to a fair hearing.
Refresh Page