Laws and Bare Acts of India at

MyNation Foundation Online Law Library

Section 39 – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957



39. Effect of transfer of authorities on pending proceedings :


-Whenever in respect of any proceeding under this Act any Wealth-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:


1[Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard.]



1. Ins. by Act 46 of 1964, sec. 37 (w.e.f. 1-4-1965).



Previous | Next


The Wealth-Tax Act, 1957


Indian Laws – Bare Acts

Leave a Reply

Your email address will not be published.

Copyright © 2022 Laws and Bare Acts of India at

Free Legal Help, Just WhatsApp Away

MyNation HELP line

We are Not Lawyers, but No Lawyer will give you Advice like We do

Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE

We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…

MyNation FoundationMyNation FoundationMyNation Foundation