Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Prior approval for assessment required where search or requisition triggers assessment; lower officers need supervisory clearance. Prior approval is required for any assessment or reassessment in cases arising from searches or requisitions: an Assessing Officer below the rank of Joint ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Prior approval for assessment required where search or requisition triggers assessment; lower officers need supervisory clearance.
Prior approval is required for any assessment or reassessment in cases arising from searches or requisitions: an Assessing Officer below the rank of Joint Commissioner cannot pass such orders without the prior approval of the Joint Commissioner, with an express exception where prior approval of the Principal Commissioner or Commissioner is mandated under the alternate procedural provision.
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