Reopening assessments: successor tax officer may rely on predecessor's recorded reasons if independently satisfied and records agreement. Where a reassessment proposal approved by the Commissioner/Board is based on reasons recorded by an Income-tax Officer who is transferred before approval, the successor officer need not obtain fresh approval so long as his reasons are not different; the successor must apply his own mind, record his agreement with the predecessor's conclusion, and note that Commissioner/Board approval has been obtained before issuing a notice under the reopening provision.
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.
Reopening assessments: successor tax officer may rely on predecessor's recorded reasons if independently satisfied and records agreement.
Where a reassessment proposal approved by the Commissioner/Board is based on reasons recorded by an Income-tax Officer who is transferred before approval, the successor officer need not obtain fresh approval so long as his reasons are not different; the successor must apply his own mind, record his agreement with the predecessor's conclusion, and note that Commissioner/Board approval has been obtained before issuing a notice under the reopening provision.
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