Sanction for notices: specified senior tax officers authorised to approve issuance of notices under sections 148 and 148A. The amendment replaces the sanction provision to designate the specified authority for issuance of notices under sections 148 and 148A as the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director, clarifying which cadre-level officers may grant sanction to reopen assessments and applying from the Bill's stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Sanction for notices: specified senior tax officers authorised to approve issuance of notices under sections 148 and 148A.
The amendment replaces the sanction provision to designate the specified authority for issuance of notices under sections 148 and 148A as the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director, clarifying which cadre-level officers may grant sanction to reopen assessments and applying from the Bill's stated commencement date.
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