Authority competent for block-period assessments requires senior officer approval for search-based cases under tax procedure.

Authority for block-period assessments must be exercised by an Assessing Officer not below the rank of Deputy Commissioner, Assistant Commissioner, Deputy Director, or Assistant Director; where a search is initiated or a requisition made on or after commencement of the Act, the assessment order must be passed with the previous approval of the Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director.

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