TMI BlogSanction for issue of noticeX X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant assessment year; (ii) Principal Chief Commissioner or Principal Director General or 11 [ **** ] Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year. ] 12 [ Provided that the period of three years for the purposes of clause (i) shall be computed after taking into account the period of limitation as exclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013 9. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, 1 [Sanction for issue of notice. 151. (1) In a case where an assessment under sub-section (3) of section 143 or section 147 has been made for the relevant assessment year, no notice shall be issued un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k of 5 [Joint] Commissioner, after the expiry of four years from the end of the relevant assessment year, unless the 6 [Joint] Commissioner is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit case for the issue of such notice.] 7 [ Explanation.- For the removal of doubts, it is hereby declared that the Joint Commissioner, the 8 [Principal Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice. (2) In a case other than a case falling under sub-section (1), no notice shall be issued under section 148 by an Assessing Officer, who is below the rank of Joint Commissioner, unless the Joint Commissioner is satisfied, on the reasons recorded by such Assessing Officer, that it is a fit case for the issue of such notice. (3) For the purposes of sub-section (1) and sub-section (2), th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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