Section 7 – 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.