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of <h1>Section 148 Explanation 2 requires prior approval from specified senior officers before lower-ranked assessing officers issue reassessment orders</h1> For assessment, reassessment or recomputation under the Income-tax Act where Explanation 2 to section 148 applies (clauses (i)-(iv)), an Assessing Officer below the rank of Joint Commissioner cannot pass an order without prior approval from an Additional Commissioner, Additional Director, Joint Commissioner or Joint Director. The provision, effective from April 1, 2022, centralizes supervisory authorization for such actions to specified senior officers, thereby restricting lower-ranked officers from independently issuing assessment-related orders in the identified cases.
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