Wealth-tax Act : Effect to transfer of authorities on pending proceedings. Indian Bare Acts :

Wealth-tax Act,1957

Act No : 27

Section : Effect to transfer of authorities on pending proceedings.

39. Effect to transfer of authorities on pending proceedings. Whenever in respect of any proceeding under this Act wealth-tax authority ceases to exercise jurisdiction and is successive 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 re-opened or that before any order of assessment is passed against him, he be re-heard.] ---------------------------------------------------------------------- 1 Added by Act 46 of 1964, s. 37 (w.e.f. 1-4-1965). 2 Ins. by Act 45 of 1972, s. 18 (w.e.f. 15-11-1972). 808Q