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.
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.
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.
Related sections
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Talk to our tax team if your case officer has changedLast updated 9 September 2026