Approval for search assessment required before passing assessments when search or requisition material affects tax bases. Joint Commissioner approval is required before an Assessing Officer may pass assessment or reassessment where search and seizure has been carried out or ... Summary
Approval for search assessment required before passing assessments when search or requisition material affects tax bases.
Joint Commissioner approval is required before an Assessing Officer may pass assessment or reassessment where search and seizure has been carried out or material obtained under requisition and that material bears on the determination of another person's tax bases.
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