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          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.

          <h1>Sanction for notice issuance requires senior commissioner approval for late reassessment notices based on Assessing Officer's recorded reasons.</h1> Section 151 requires prior satisfaction by a senior tax official before an Assessing Officer may issue a reassessment notice under section 148: beyond the statutory time limit the satisfaction of a Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner is required on the Assessing Officer's recorded reasons, while where the Assessing Officer is below Joint Commissioner the Joint Commissioner must be satisfied on those reasons; the satisfied officer need not personally issue the notice.

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