Section 7 in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
7. Change of incumbent.—
(1)The tax authority who succeeds another authority as a result of change in jurisdiction or for any other reason, shall continue the proceedings from the stage at which it was left by his predecessor.(2)The assessee in such a case may be given an opportunity of being heard, if he so requests in writing, before passing any order in his case.
