710/CBDT.

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Full Text of the Document

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....ings should conform to the requirements of section 147 of the IT Act, 1961. 2. A reference has been received by the Board from a Commissioner as to whether it would be in order for the Commissioner of Income-tax/Board to approve initiation of proceedings under section 147 on the basis of reasons recorded by an ITO, who is transferred by the time the Commissioner of Income - tax/ Board gives his /....