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    <title>S. 147 : Reassessment-Revenue directed to guidelines for reassessment- CBDT to issue guidelines to its officerrs based on the Order with clear instructions which are to be strictly followed. [S. 148, 149, 150, 151, Art. 226]</title>
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    <description>Reassessment reopenings must furnish the actual standard approval request with the superior officer&#039;s comments and particulars; enclose any documents or reports referenced in the reasons (redacting only unrelated portions); dispose of objections by dealing with each objection and giving reasons; grant a personal hearing with at least seven working days&#039; notice; and supply citations of any precedents relied upon with the hearing notice so the assessee can respond.</description>
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      <description>Reassessment reopenings must furnish the actual standard approval request with the superior officer&#039;s comments and particulars; enclose any documents or reports referenced in the reasons (redacting only unrelated portions); dispose of objections by dealing with each objection and giving reasons; grant a personal hearing with at least seven working days&#039; notice; and supply citations of any precedents relied upon with the hearing notice so the assessee can respond.</description>
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