Section 244 — Change of incumbent of an office

(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.