Chapter XIV - Tax Administration
Section 244
Section 244: change of incumbent of an office
Section 244 deals with continuity of proceedings when the officer handling a case changes - for example, on transfer or retirement - and gives the taxpayer a safeguard to demand that the new officer reopen the case or rehear them before finalising an assessment.
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This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
(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.
Introduction
A tax proceeding can continue when the officer holding the post changes. Section 244 also gives the assessee a route to request that the successor officer rehear matters already considered by the predecessor.
Key takeaways
Proceedings continue
A successor authority may continue from the stage reached by its predecessor.
Assessee safeguard
Before continuation, the assessee may demand reopening of the earlier proceeding or a rehearing before an assessment order.
Continuity of proceedings on change of officer
Whenever, in respect of a proceeding under the Act, an income-tax authority ceases to exercise jurisdiction and is succeeded by another authority that has and exercises jurisdiction, the succeeding authority may continue the proceeding from the stage it was left by the predecessor.
Taxpayer's right to demand reopening or a rehearing
Before such a proceeding is continued by the successor, the assessee may demand that the previous proceeding (or any part of it) be reopened, or that they be reheard before any assessment order is passed against them.
Practical checklist
Do
- Record the change of incumbent and the stage reached in the proceeding.
- Request a rehearing from the successor officer where the section allows it and it is material to the case.
Avoid
- Assume a pending assessment automatically restarts from the beginning on every officer change.
Illustrative example
Hypothetical successor officer and pending assessment
Hypothetical facts (illustration only, not a real taxpayer): An assessee has already given evidence to one income-tax authority. A successor with jurisdiction takes over before an assessment order is passed.
Identify the stage
Under section 244(1), the successor may continue from the stage at which the predecessor left the proceeding.
Consider the safeguard promptly
Before continuation, section 244(2) permits the assessee to demand reopening of the previous proceeding or a part of it, or a rehearing before an assessment order is passed.
Specify the request
A written request can identify the earlier hearing, evidence or issue to be revisited and record when it was submitted. Section 244 itself does not prescribe a form for this demand.
Outcome
- A change of officer does not automatically restart the matter, but the assessee has the express section 244(2) demand right.
Frequently asked questions
If my Assessing Officer changes mid-proceeding, does the case start over?
Not automatically - the new officer may continue from where the previous officer left off. However, you can demand that the earlier proceeding (or part of it) be reopened, or that you be reheard before an assessment order is passed.
When may the assessee request a rehearing?
Before the successor authority continues the proceeding, the assessee may demand a rehearing before an assessment order is passed against them.
Need help applying this provision to your situation?
Talk to our tax team if your case officer has changedLast updated 2026-10-10