TMI BlogAmendment of section 133A.X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in a case where the information has been received from such authority, as may be prescribed, no action under sub-section (1 ) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso to provide that in a case where the information has been received from such authority, as may be prescribed, no income-tax authority below the rank of a Joint Director, or a Joint Commissioner, shall conduct any survey under the said section without prior approval of a Joint Director or a Joint Commissioner, as the case may be and in any other case, no income-tax authority below the rank ..... X X X X Extracts X X X X X X X X Extracts X X X X
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