In case of change of AO, newly appointed AO shall continue proceeding from stage where they were left by earlier AO

DCIT Vs Mastech Technologies Pvt. Ltd. (Supreme Court of India) In case of change of AO, newly appointed AO shall continue proceeding from stage where they were left by earlier AO The Hon’ble Supreme Court (“the Supreme Court”) in the case of Dy. Commissioner of Income Tax New Delhi v. M/s Mastech Technologies Pvt. Ltd. (Civil Appeal No. No. 8077 OF 2022) dated November 03, 2022 held that in case of transfer of Assessing Officer (“AO”), the new AO can only continue the proceeding from the stage at which earlier AO had left. Facts: M/s Mastech Technologies Pvt. Ltd. (“the Respon...