Prior approval requirement excluded where Commissioner approval under section 144BA(12) governs assessments after search or requisition.

The amendment excludes application of section 153D where an assessment or reassessment following a search or requisition must be passed by the Assessing Officer with the prior approval of the Commissioner under sub section (12) of section 144BA, thereby removing the section 153D requirement when Commissioner approval governs; effective from 1 April 2016.

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