Reassessment approval: successor assessing officer may rely on predecessor's reasons if same, but must record independent application of mind. Approval for reopening assessments may rest on reasons recorded by a transferred assessing officer so long as the successor officer's reasons are not different; the successor need not obtain fresh approval but must apply independent judgment and record that he has reached the same conclusion and that approval for reopening has been obtained.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reassessment approval: successor assessing officer may rely on predecessor's reasons if same, but must record independent application of mind.
Approval for reopening assessments may rest on reasons recorded by a transferred assessing officer so long as the successor officer's reasons are not different; the successor need not obtain fresh approval but must apply independent judgment and record that he has reached the same conclusion and that approval for reopening has been obtained.
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