Prior approval necessary for assessment in cases of search or requisition - Section 153D

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on 153D - Prior approval necessary for assessment in cases of search or requisition No order of assessment or reassessment shall be passed by an Assessing Officer below the rank of Joint Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ncipal Commissioner or Commissioner 144BA(12) . Provisions of section 153D do not require any opportunity of hearing to be given to assessee by authority who has to approve draft assessment orde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X