Proviso excluding assessments requiring prior Commissioner approval under section 144BA from section 153D's application now. A proviso to section 153D excludes from that section's application any assessment or reassessment order that must be passed by the Assessing Officer with the prior approval of the Commissioner under section 144BA(12), clarifying that the prior-approval requirement is a determinative condition for non-application.
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Provisions expressly mentioned in the judgment/order text.
Proviso excluding assessments requiring prior Commissioner approval under section 144BA from section 153D's application now.
A proviso to section 153D excludes from that section's application any assessment or reassessment order that must be passed by the Assessing Officer with the prior approval of the Commissioner under section 144BA(12), clarifying that the prior-approval requirement is a determinative condition for non-application.
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