Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Prior approval requirement bars lower-ranking officers from passing assessments without senior officer authorization. A statutory requirement mandates prior approval before assessment, reassessment or recomputation may be passed by an Assessing Officer below Joint Commissioner in specified triggering cases, except with prior authorization from a senior tax officer such as an Additional Commissioner, Additional Director, Joint Commissioner or Joint Director.
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.
Prior approval requirement bars lower-ranking officers from passing assessments without senior officer authorization.
A statutory requirement mandates prior approval before assessment, reassessment or recomputation may be passed by an Assessing Officer below Joint Commissioner in specified triggering cases, except with prior authorization from a senior tax officer such as an Additional Commissioner, Additional Director, Joint Commissioner or Joint Director.
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