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 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
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 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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