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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Board Updates Instruction No. 719 on Reassessment Procedures u/s 147 of the Income-tax Act, 1961.</h1> The Board has revised Instruction No. 719 regarding reassessment proceedings under section 147 of the Income-tax Act, 1961. The updated guidance clarifies that if an Income-tax Officer is transferred before approval for reassessment is granted, the successor officer can proceed without re-seeking approval, provided the reasons align with those of the predecessor. However, the successor must independently evaluate the case before initiating reassessment. If the successor concurs with the predecessor's conclusions, they should document this agreement and the prior approval obtained. These instructions should be communicated to all relevant officers.
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