Prior approval requirement: lower-rank assessing officers barred from passing assessments under the Explanation to section 148 without senior approval.

The proposed section 148B mandates a prior approval requirement: no order of assessment, reassessment or recomputation shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of assessment years covered by the Explanation to section 148, except with prior approval of an Additional Commissioner, Additional Director, Joint Commissioner or Joint Director.

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