Section 129 of ITA, 1961 : Section 129: Change Of Incumbent Of An Office

Explanation using Example

Imagine Mr. Sharma is being audited by the Income Tax Department for possible discrepancies in his tax returns. The officer in charge of his case is transferred to another department, and a new officer, Mr. Gupta, takes over the jurisdiction. According to Section 129 of The Income-tax Act, 1961, Mr. Gupta can pick up the audit proceedings right where the previous officer left off without having to start from scratch.

However, Mr. Sharma is entitled to request that the audit be reopened or that he be given an opportunity to be heard again before any new assessment order is passed, ensuring that his rights to a fair process are protected despite the change in the officer handling his case.