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of <h1>Section 151 designates Additional Commissioner, Joint Commissioner as competent authorities for sanctioning notices under sections 148 and 148A</h1> Section 151 of the Income Tax Act, 1961 establishes the specified authority required for issuing notices under sections 148 and 148A. The provision designates Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director as the competent authorities for sanctioning such notices. This section has undergone multiple amendments since 1987, with the most recent modification in 2024. The provision is part of the assessment procedure framework and ensures proper authorization before issuing reassessment notices to taxpayers.
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