Change of incumbent of an office.

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..... 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 .....

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..... the succeeding income-tax authority to continue with any proceeding from the stage at which his predecessor has left.
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulat .....

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