Section 8 in Income-Tax (Certificate Proceedings) Rules, 1962
8. [Transfer of proceedings from one Tax Recovery Officer to another [Substitued by the Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990 (w.e.f. 6th February, 1990)] - Where any proceeding for execution of a certificate pending before a Tax Recovery Officer stands transferred or is transferred to any other Tax Recovery Officer, the Tax Recovery Officer to whom the proceeding stands transferred or is transferred may continue the proceedings from the stage at which it stood immediately before such transfer and such transfer shall not render necessary the re-issue of any notice, warrant, proclamation, order, or certificate already issued.]
