Section 153D
Prior approval necessary for assessment in cases of search or requisition. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
1No order of
assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint
Commissioner in respect of each assessment year referred to in clause (b) of
2
sub-section (1) of section 153A or the assessment year referred to in clause (b) of sub-section (1)
of section 153B, except with the prior approval of the Joint Commissioner:
3 Provided that nothing contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the 4 Principal Commissioner or Commissioner under sub-section (12)of section 144BA.
3 Provided that nothing contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the 4 Principal Commissioner or Commissioner under sub-section (12)of section 144BA.
Notes
1. Ins. by Act 22 of 2007, s. 50 (w.e.f. 1-6-2007).
2. Subs. by Act 18 of 2008, s. 39, for “section 153A” (w.e.f. 1-6-2007).
3. Ins. by Act 17 of 2013, s. 43 (w.e.f. 1-4-2016).
4. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 1-6-2013).
2. Subs. by Act 18 of 2008, s. 39, for “section 153A” (w.e.f. 1-6-2007).
3. Ins. by Act 17 of 2013, s. 43 (w.e.f. 1-4-2016).
4. Subs. by Act 25 of 2014, s. 4, for “Commissioner” (w.e.f. 1-6-2013).