https://www.taxtmi.com/circulars?id=8996 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. en-us Thu, 08 Jul 1976 00:00:00 +0530 Wed, 01 Jun 2011 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8996 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. Circulars Income Tax Thu, 08 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8996