https://www.taxtmi.com/circulars?id=10206 Approval for reopening assessments may rest on reasons recorded by a transferred assessing officer so long as the successor officer's reasons are not different; the successor need not obtain fresh approval but must apply independent judgment and record that he has reached the same conclusion and that approval for reopening has been obtained. en-us Mon, 01 Jul 1974 00:00:00 +0530 Sat, 11 Jun 2011 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10206 Approval for reopening assessments may rest on reasons recorded by a transferred assessing officer so long as the successor officer's reasons are not different; the successor need not obtain fresh approval but must apply independent judgment and record that he has reached the same conclusion and that approval for reopening has been obtained. Circulars Income Tax Mon, 01 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10206