Assessing Officer jurisdiction altered: lower-ranked officers may issue notices subject to Deputy Commissioner supervisory satisfaction. The amendment substitutes the clause in section 16(1B)(a) so that an Assessing Officer below the rank of Assistant Commissioner may issue the notice, with a supervisory condition that the Deputy Commissioner, on the reasons recorded by that Assessing Officer, must be satisfied that it is a fit case for issuance of the notice.
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Provisions expressly mentioned in the judgment/order text.
Assessing Officer jurisdiction altered: lower-ranked officers may issue notices subject to Deputy Commissioner supervisory satisfaction.
The amendment substitutes the clause in section 16(1B)(a) so that an Assessing Officer below the rank of Assistant Commissioner may issue the notice, with a supervisory condition that the Deputy Commissioner, on the reasons recorded by that Assessing Officer, must be satisfied that it is a fit case for issuance of the notice.
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