Prior approval requirement for reassessment after searches or surveys requires senior officer authorization before lower-ranked AOs proceed. No assessment, reassessment or recomputation shall be made by an assessing officer below the prescribed rank where a search or a non-TDS/TCS survey involving the assessee or any other person has been conducted, unless there is prior approval from a senior official; this requires authorization by a higher-level official before subordinate officers may initiate assessment-stage action.