Assessing officer authority now subject to Deputy Commissioner review based on reasons recorded for issuing tax notices. The amendment allows an Assessing Officer below the rank of Assistant Commissioner to issue notices, subject to the Deputy Commissioner being satisfied, on reasons recorded by that Assessing Officer, that it is a fit case for issuing such notice; replacing the prior restriction limiting issuance to officers of Assistant Commissioner or Deputy Commissioner rank.
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.
Assessing officer authority now subject to Deputy Commissioner review based on reasons recorded for issuing tax notices.
The amendment allows an Assessing Officer below the rank of Assistant Commissioner to issue notices, subject to the Deputy Commissioner being satisfied, on reasons recorded by that Assessing Officer, that it is a fit case for issuing such notice; replacing the prior restriction limiting issuance to officers of Assistant Commissioner or Deputy Commissioner rank.
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