In case of change of AO, newly appointed AO shall continue proceeding from the stage where they were left by earlier AO

Last updated: 28 November 2022

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The Supreme Court has ruled that if an Assessing Officer (AO) is transferred, the newly appointed AO can continue the tax proceedings from the exact stage the previous AO had reached. This means a fresh notice is generally not required, as per Section 129 of the Income Tax Act. The court found that a subsequent notice did not invalidate the initial one, and proceedings could continue based on the original notice.

Court :
Supreme Court of India

Brief :
The Hon’ble Supreme Court ("the Supreme Court") in the case of Dy. Commissioner of Income Tax New Delhi v. M/s Mastech Technologies Pvt. Ltd. (Civil Appeal No. No. 8077 OF 2022) dated November 03, 2022held that in case of transfer of Assessing Officer ("AO"), the new AO can only continue the proceeding from the stage at which earlier AO had left.

Citation :
Civil Appeal No. No. 8077 OF 2022

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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