Authority to assess block period requires prior approval for search-initiated assessments and designation of senior assessing officers. Clause 299 requires that orders of assessment for the block period be passed by an Assessing Officer not below the rank of Deputy Commissioner, Assistant Commissioner, Deputy Director, or Assistant Director, and that assessments relating to searches or requisitions initiated on or after commencement require the previous approval of an Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director.
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.
Authority to assess block period requires prior approval for search-initiated assessments and designation of senior assessing officers.
Clause 299 requires that orders of assessment for the block period be passed by an Assessing Officer not below the rank of Deputy Commissioner, Assistant Commissioner, Deputy Director, or Assistant Director, and that assessments relating to searches or requisitions initiated on or after commencement require the previous approval of an Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director.
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