Notice issuing authority: lower rank Assessing Officer may issue notice only with Deputy Commissioner satisfaction on recorded reasons.

The amendment replaces sub section (1B)(a) of section 17 to permit an Assessing Officer below the rank of Assistant Commissioner to issue a notice only where the Deputy Commissioner, on the reasons recorded by that Assessing Officer, is satisfied that it is a fit case for issuance; this conditions lower rank notice issuing authority on Deputy Commissioner approval with recorded reasons.

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