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of <h1>Joint Commissioner approval required for assessment orders in search cases under Section 153D Income Tax Act</h1> Section 153D of the Income Tax Act, 1961 mandates that assessment or reassessment orders for specific years following search or requisition proceedings cannot be passed by Assessing Officers below Joint Commissioner rank without prior Joint Commissioner approval. This requirement applies to assessment years covered under sections 153A and 153B. However, the provision excludes cases where assessment orders already require Commissioner or Principal Commissioner approval under section 144BA(12). The section was introduced in 2007 with subsequent amendments expanding its scope and clarifying hierarchical approval requirements for tax assessments in search cases.
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