Approval for search assessment.
160. No order of assessment or reassessment shall be passed by an Assessing Officer without the approval of the Joint Commissioner in a case where—
(a) search and seizure has been carried out under section 135, or material has been obtained in pursuance of a requisition under section 136, in the case of the person;
(b) any material which has been seized, or obtained in pursuance of a requisition, has a bearing on the determination of the tax bases of a person other than the person referred to in clause (a).
