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of <h1>New Rules: Only Senior Officers Can Issue Certain Tax Assessments, Reassessments, or Recomputation Orders Under Section 148B.</h1> Section 148B of the Income-tax Act, as inserted by the Finance Act, 2022, mandates that any order of assessment, reassessment, or recomputation under certain conditions cannot be issued by an Assessing Officer below the rank of Joint Commissioner. Such orders require prior approval from the Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director. This provision applies to specific assessment years as outlined in Explanation 2 to section 148.
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