Prior approval requirement bars lower-ranking officers from passing assessments without senior officer authorization. A statutory requirement mandates prior approval before assessment, reassessment or recomputation may be passed by an Assessing Officer below Joint ... Summary
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Prior approval requirement bars lower-ranking officers from passing assessments without senior officer authorization.
A statutory requirement mandates prior approval before assessment, reassessment or recomputation may be passed by an Assessing Officer below Joint Commissioner in specified triggering cases, except with prior authorization from a senior tax officer such as an Additional Commissioner, Additional Director, Joint Commissioner or Joint Director.
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