https://www.taxtmi.com/circulars?id=9535 Approval for continued retention under section 132(8) must be communicated expeditiously along with the Commissioner's recorded reasons; assessing officers should complete scrutiny promptly and record cogent reasons before expiry when seeking further retention. The Commissioner must record detailed reasons and send approval to the authorised officer before the expiry of the applicable retention period, and the authorised officer must inform the assessee of the approval and supply the recorded reasons without delay and not later than 30 days after that expiry. Previously granted approvals require immediate communication of reasons to assessees. en-us Mon, 20 Feb 1984 00:00:00 +0530 Mon, 06 Jun 2011 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9535 Approval for continued retention under section 132(8) must be communicated expeditiously along with the Commissioner's recorded reasons; assessing officers should complete scrutiny promptly and record cogent reasons before expiry when seeking further retention. The Commissioner must record detailed reasons and send approval to the authorised officer before the expiry of the applicable retention period, and the authorised officer must inform the assessee of the approval and supply the recorded reasons without delay and not later than 30 days after that expiry. Previously granted approvals require immediate communication of reasons to assessees. Circulars Income Tax Mon, 20 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9535