Specified authority for reassessment notices: different senior officers authorised depending on elapsed years since assessment. Specified authority for issuance of notices under sections 148 and 148A is time-linked: if three years or less have elapsed, sanctioning authority is Principal Commissioner or Principal Director or Commissioner or Director; if more than three years have elapsed, sanctioning authority is Principal Chief Commissioner or Principal Director General, or where those posts do not exist, Chief Commissioner or Director General.
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.
Specified authority for reassessment notices: different senior officers authorised depending on elapsed years since assessment.
Specified authority for issuance of notices under sections 148 and 148A is time-linked: if three years or less have elapsed, sanctioning authority is Principal Commissioner or Principal Director or Commissioner or Director; if more than three years have elapsed, sanctioning authority is Principal Chief Commissioner or Principal Director General, or where those posts do not exist, Chief Commissioner or Director General.
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