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🔎 Acts & Rules - Adv. Search ❯
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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>Prior approval for assessment required where search or requisition triggers assessment; lower officers need supervisory clearance.</h1> Prior approval is required for any assessment or reassessment in cases arising from searches or requisitions: an Assessing Officer below the rank of Joint Commissioner cannot pass such orders without the prior approval of the Joint Commissioner, with an express exception where prior approval of the Principal Commissioner or Commissioner is mandated under the alternate procedural provision.

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