Authority for block assessments requires orders by senior assessing officers and prior higher level approval in search or requisition cases. Section 158BG requires that block assessment orders be passed by an Assessing Officer not below the rank of an Assistant Commissioner or Assistant Director, and that no such order arising from a search under section 132 or from books, documents or assets requisitioned under section 132A shall be passed without prior approval: for searches/requisitions after 30th June, 1995 but before 1st January, 1997 by the Commissioner or Director, and for searches/requisitions on or after 1st January, 1997 by the Deputy Commissioner or Deputy 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 for block assessments requires orders by senior assessing officers and prior higher level approval in search or requisition cases.
Section 158BG requires that block assessment orders be passed by an Assessing Officer not below the rank of an Assistant Commissioner or Assistant Director, and that no such order arising from a search under section 132 or from books, documents or assets requisitioned under section 132A shall be passed without prior approval: for searches/requisitions after 30th June, 1995 but before 1st January, 1997 by the Commissioner or Director, and for searches/requisitions on or after 1st January, 1997 by the Deputy Commissioner or Deputy Director.
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