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Section 244 Income Tax Act 2025: Can a New Tax Officer Continue Your Case?

When the income-tax officer handling a proceeding is replaced, does the case have to begin again? Section 244 permits the successor authority to continue the case, while protecting the assessee's right to demand reopening or rehearing.

Legal position: Section 244, titled "Change of incumbent of an office", is in Chapter XIV (Tax Administration) of the Income-tax Act, 2025, effective from 1 April 2026. It corresponds to section 129 of the Income-tax Act, 1961. The explanation below reflects the text of section 244 and should be read with applicable rules and judicial decisions.

What does Section 244 of the Income Tax Act 2025 provide?

Section 244 addresses a change in the person holding an income-tax office during an ongoing proceeding. The change may occur because of transfer, posting, reassignment or another lawful change of jurisdiction. It balances administrative continuity with the assessee's opportunity to be heard.

There are two subsections: subsection (1) enables the succeeding authority to continue the proceeding; subsection (2) permits the assessee to demand reopening of earlier proceedings, in whole or part, or rehearing before an assessment order is passed.

Section 244(1): Can the successor income-tax authority continue the case?

Yes. Where an income-tax authority ceases to exercise jurisdiction in a proceeding and is succeeded by another authority that has and exercises jurisdiction, the successor may continue from the stage where the predecessor stopped.

This means that an officer's replacement does not, by itself, require all notices, submissions, evidence and earlier procedural steps to be repeated. However, the successor must possess and exercise lawful jurisdiction; Section 244 does not independently create jurisdiction where none exists.

Section 244(2): Can an assessee demand reopening or rehearing?

Yes. Before the successor continues the proceeding described in subsection (1), the assessee concerned may demand either of the following:

  • Section 244(2)(a): Reopening of the previous proceeding, or any part of it.
  • Section 244(2)(b): Rehearing before any order of assessment is passed against the assessee.
Important: This is a statutory procedural right. A taxpayer should raise the demand promptly and in writing, clearly identifying the proceeding and the relief requested. Section 244 does not itself prescribe a fixed number of days for making this demand.

The right is not the same as an automatic cancellation of earlier steps. The assessee must make a demand under subsection (2). Whether an alleged denial affects the validity of a subsequent order depends on the facts, applicable law and relevant judicial precedents.

Relevant statutory and legal terms

Income-tax authority: An officer or authority empowered under the Act to administer or enforce income-tax provisions; the relevant categories of authorities are addressed in Chapter XIV.
Successor or succeeding authority: The income-tax authority that replaces the earlier authority and has and exercises jurisdiction over the proceeding.
Predecessor: The authority that previously exercised jurisdiction and left the proceeding at a particular stage.
Assessee: A person falling within the statutory meaning of "assessee" under section 2 of the Act; broadly, a person liable to tax or another sum under the Act, subject to the full statutory definition.
Rehearing: A further opportunity to present the assessee's case before an assessment order is made, when demanded under section 244(2)(b).

The explanations of successor, predecessor and rehearing above are descriptive; they are not separately defined terms in section 244.

Practical examples of Section 244

Example 1: Assessing Officer transferred during scrutiny

An Assessing Officer records submissions and is subsequently transferred. The successor with jurisdiction may continue the scrutiny at the existing stage under section 244(1). The assessee may invoke section 244(2) before the proceeding is continued.

Example 2: Request for rehearing

A taxpayer has made oral submissions before the previous officer. On learning of the change, the taxpayer requests rehearing before an assessment order is passed. Section 244(2)(b) provides the statutory basis for that request.

Example 3: Reopening part of an earlier proceeding

After a jurisdictional change, an assessee seeks reopening of the portion of the proceeding concerning disputed evidence. Section 244(2)(a) expressly allows a demand relating to the previous proceeding or any part of it.

How should a taxpayer exercise rights under Section 244?

  1. Identify the proceeding, relevant tax year, earlier officer and succeeding authority.
  2. Verify that the succeeding authority has jurisdiction, where this is in question.
  3. Submit a written request expressly invoking section 244(2)(a), section 244(2)(b), or both as appropriate, before continuation of the proceeding.
  4. Explain which earlier stage should be reopened or why a rehearing is sought, and attach supporting records.
  5. Retain proof of submission and monitor subsequent notices and orders through the prescribed channel.

The precise filing route may vary with the type of proceeding and whether it is handled electronically or under an applicable faceless scheme.

Frequently asked questions

Does a new Assessing Officer have to start the assessment from the beginning?

No. Section 244(1) allows a successor with jurisdiction to continue from the stage left by the predecessor, subject to the assessee's rights under subsection (2).

Can I ask for another hearing when my Assessing Officer changes?

Yes. Section 244(2)(b) permits the assessee to demand rehearing before an assessment order is passed.

Can earlier proceedings be reopened?

Section 244(2)(a) permits the assessee to demand that the previous proceeding, or any part of it, be reopened before the successor continues it.

Is a change of officer the same as transfer of a case?

Not necessarily. Section 243 deals with powers to transfer cases, while section 244 governs continuation when the incumbent income-tax authority changes.

Which provision in the 1961 Act corresponds to Section 244?

Section 129 of the Income-tax Act, 1961.

Updated: 11 November 2026. General legal information; individual cases require examination of the applicable record and law.