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        Bills

        Clause 160 - Approval for search assessment.

        Direct Taxes Code, 2010
        Chapter B
        ASSESSMENT PROCEDURE

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        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.
                          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.
                            Provisions expressly mentioned in the judgment/order text.

                                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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