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 ... Summary
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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.
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