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        Income Tax

        Section 158BG - Authority competent to make the block assessment

        Income-tax Act, 1961
        Chapter XIV-B
        SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES

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        Authority competent to make block assessment: senior Assessing Officer must secure prior approval for search-related orders. Orders for block-period assessment must be passed by an Assessing Officer not below specified senior ranks, and such orders relating to searches under section 132 or requisitions under section 132A on or after 1 September 2024 require prior approval of the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director as applicable.
                      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.

                          Authority competent to make block assessment: senior Assessing Officer must secure prior approval for search-related orders.

                          Orders for block-period assessment must be passed by an Assessing Officer not below specified senior ranks, and such orders relating to searches under section 132 or requisitions under section 132A on or after 1 September 2024 require prior approval of the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director as applicable.


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