Section 7 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- (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.
Summary
- When one tax official takes over from another, the new official continues the case exactly where the previous one left it.
- This change of official can happen because the area of authority changed or for any other reason.
- A person whose case is being reviewed has the right to ask for a new hearing when a new official takes over.
- This request for a hearing must be made in writing by the person being taxed.
- The hearing must take place before the new official passes any final order on the case.
Practical examples
FAQ
1. What happens to my ongoing case if my tax officer is transferred under Section 7 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Under Section 7 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the successor officer will continue the proceedings from the stage where your previous officer left them.
2. Can I ask for a fresh hearing if a new officer takes over my case under Section 7 of the Black Money Act?
Yes, Section 7 of the Black Money Act allows you to request an opportunity to be heard before any final order is passed.
3. Do I have to request a hearing in a specific way under Section 7 of the Black Money Act?
Yes, under Section 7 of the Black Money Act, your request for a hearing with the new official must be made in writing.
4. Does Section 7 of the Black Money Act apply if the officer changes for reasons other than a transfer?
Yes, Section 7 of the Black Money Act applies if an authority succeeds another due to a change in jurisdiction or for any other reason.
Test yourself
Q1.Under Section 7 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what must a successor official do with existing proceedings?
Q2.According to Section 7 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what is the condition for an assessee to be heard by a new official?
Q3.Under Section 7 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, when must the requested hearing take place?
Q4.If an officer changes because of a change in jurisdiction, which provision of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 governs the continuation of the case?